LB ^5o 

• |4.% 



SCHOOL COSTS AND SCHOOL 
ACCOUNTING 



BY 

J. HOWARD HUTCHINSON 



SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS 

FOR THE DEGREE OF DOCTOR OF PHILOSOPHY 

IN THE FACULTY OF PHILOSOPHY, 

COLUMBIA UNIVERSITY 



PUBLISHED BY 
tEeartjers College, Columbia ^ntfaersttp 

NEW YORK CITY 

1913 



SCHOOL COSTS AND SCHOOL 
ACCOUNTING 



BY 

J. HOWARD HUTCHINSON 



SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS 

FOR THE DEGREE OF DOCTOR OF PHILOSOPHY 

IN THE FACULTY OF PHILOSOPHY, 

COLUMBIA UNIVERSITY 



PUBLISHED BY 

(Ecaitjcrs College, Columbia ©totberaitp 
NEW YORK CITY 

1913 






Copyright, 1914, by J. Howard Hutchinson 

Gift 
Yh* t7rdver*Ity 



PREFACE 

Whatever value is possessed by this dissertation comes from 
the kindness and courtesy of the superintendents of schools and 
from school accounting officers who so willingly made available 
the data in their possession concerning the cost of education in 
their school systems and the methods employed in accounting 
for school funds. Their number alone prevents acknowledgment 
being made to them individually. To them also must acknowl- 
edgment be made for permission to use copies of forms and 
records for purposes of illustration. To Professor George D. 
Strayer of Teachers College, Columbia University, the author is 
particularly obligated for guidance while making the investiga- 
tion and for wise suggestions and criticism in the treatment of 
the data collected. The opportunities afforded by a year with 
the Training School for Public Service of the Bureau of Munici- 
pal Research, New York City, increased the worth of the con- 
structive aspect of the study. Finally, to my wife should 
acknowledgment be made for aid in the detailed study of the 
data and for inspiration and suggestion in their treatment. 



CONTENTS 

Chapter Page 

I. Introduction 1 

PART I. A STUDY OF SCHOOL COSTS 
II. Purposes of School Accounting 4 

III. Purpose of This Investigation 10 

IV. Annual Financial Statements of Some Boards of Edu- 

cation , 12 

V. Amounts Spent by Twenty Cities for the Education 

of Each Pupil in Average Daily Attendance 20 

VI. Problem One : Cost per Pupil in Average Daily Attend- 
ance on All Schools 32 

VII. Problem Two : Cost per Pupil in Average Daily Attend- 
ance on Each Kind of School 37 

VIII. Problem Three: Cost per Pupil in Average Daily At- 
tendance for Each Character of Service 47 

IX. Problem Four: Cost per Pupil in Average Daily At- 
tendance for Personal Service, Supplies, and Various 
Services 53 

PART II. A STUDY OF SCHOOL ACCOUNTING 
X. Description and Use of Documents of Expenditure... 56 

A. Requisitions. 

B. Purchase Orders. 

C. Payrolls. 

D. Vouchers. 

XI. Description and Use of Various Ledgers 77 

XII. Description and Use of Financial Statements 86 



vi Contents 

PART III. A SYSTEM OF SCHOOL ACCOUNTING RECOMMENDED 

Page 

XIII. Purposes to be Served by the Accounting System Rec- 

ommended 98 

XIV. Description and Use of Expenditure Documents Recom- 

mended 101 

A. Requisitions. 

B. Purchase Orders. 

C. Vouchers. 

D. Payrolls. 

XV. Description and Use of Various Ledgers Recommended. 122 

A. Expense Ledger. 

B. Property Ledger. 

C. Supply and Text-book Ledger. 

D. Supply and Text-book Tag. 

E. Appropriation Ledger. 

XVI. Description and Use of Financial Statements 131 

A. General Balance Sheet. 

B. Statement of Expenditures. 

C. Monthly Property Statement. 

D. Distribution of Expense Sheet. 

E. Statement of Unit Costs. 

XVII. Conclusion 146 

Index 147 



Table 


I. 


Table 


II. 


Table 


III. 


Table 


IV. 


Table 


V. 


Table 


VI. 


Table 


VII. 


Table 


VIII. 


Table 


IX. 


Table 


X. 


Table 


XI. 


Table 


XII. 



LIST OF TABLES 

Page 
List of Cities Visited and Their Populations. . 2 
Statement of Items for Which Unit Costs Were 

Sought 11 

Statement of Expenditures of City F 12 

Statement of Expenditures of City L 13 

Statement of Expenditures of City M 13 

Statement of Expenditures of City V 14 

Statement of Expenditures of City T 14 

Statement of Expenditures of City C 15 

Statement of Expenditures of City A 16 

Statement of Expenditures of City E 17 

Statement of Expenditures of City W 18, 19 

Average Daily Attendance on All Schools, 
Elementary Schools, and High Schools, in 

Twenty Cities 20 

Table XIII. Amounts Spent per Pupil in Average Daily At- 
tendance on the Schools of Twenty Cities. . .22-31 
Table XIV. Total Expenditures per Pupil in Average Daily 

Attendance on All Schools 32 

Table XV. Amounts Spent for Each Kind of School as 

Shown in the Statement from City C 37 

Table XVI. Amounts Spent for Each Kind of School as 

Shown in the Statement from City W 42 

Table XVII. Amounts Spent for Each Kind of School as 

Shown in the Statement from City G 45 

Table XVIII. Amounts Spent for Each Kind of School as 

Shown in the Statement from City H 46 

Table XIX. Amounts Spent for Operation as Given in the 

Statements from Srx Cities 51 

Table XX. Expenditure per Pupil in Average Daily Attend- 
ance for Operation of Schools in Six Cities 51 
Table XXI. Amounts Spent per Pupil in Average Daily Attend- 
ance for Personal Service for Education in 

Eight Cities 54 

Table XXII. Summary of the Data Contained and Required 
on the Requisition Forms in Use in Sixteen 

Cities 58-60 

Table XXIII. Summary of the Data Contained and Required 

on the Order Forms in Use in Eleven Cities. 65, 66 
Table XXTV. Summary of the Data Contained and Required 

on the Payrolls in Use in Eighteen Cities. . . 70-72 
Table XXV. Summary of the Data Contained and Required 

on the Vouchers in Use in Ten Cities 75, 76 



LIST OF FORMS RECOMMENDED 

Page 

Requisition for Text-books and Supplies 102 

Work Requisition 106 

Purchase Order 110 

Payment Voucher r 114 

Elementary School Payroll 116 

Elementary School Principal's Time Sheet 116 

Supervisors' and Special Teachers' Payroll 118 

Supervisors' and Special Teachers' Time Sheet 118 

Grade Ledger Sheet 123 

General Administration Sheet 123 

School Ledger Sheet 124 

Property Ledger Sheet 124 

Supply and Text-book Record Sheet 128 

Supply and Text-book Tag 129 

Appropriation Ledger 130 

Monthly Balance Sheet 132 

Monthly Statement of Expenditures 134 

Monthly Property Statement 134 

Statement of Supplies and Text-books in Use 136 

Expense Distribution Sheet 140-141 

Monthly Statement of Unit Costs 144KL45 



SCHOOL COSTS AND SCHOOL ACCOUNTING 

CHAPTER I 
INTRODUCTION 

The purpose of this investigation was to determine standard 
unit costs of public education. 

Thirty-eight cities were visited in order to obtain the data 
necessary. Superintendents were asked for a statement of the 
expense of running their schools during the last financial year. 
They gave what data they could in one of two ways: (1) by re- 
ferring the writer to the books, from which he obtained such 
information as they had to offer, and (2) by referring the writer 
to the last annual report, which he used only after the superin- 
tendent had said that it was a true statement of the expendi- 
tures for carrying on the activities of the school board for the 
year named. The latter data were used only when the books of 
record were unavailable. 

Two other inquiries were made to learn: (1) the original 
documents used in recording transactions and the facts con- 
tained in such documents, and (2) the final disposition made of 
the data contained in the original documents. That is, informa- 
tion was obtained concerning the forms and books used in re- 
cording expenditures and accounting for funds. 

During the first part of the investigation the information 
concerning forms and records was considered merely as inci- 
dental, as possibly interesting in some supplementary study. 
But as the investigation proceeded, the character of the cost 
data collected made apparent the importance of studying the 
records kept of school expenditures. 

Naturally it was desired to make the investigation productive 
of results that would be useful to the greatest number of school 
officials. To do this it was necessary that cities be chosen for 
study that were typical of American cities in general and so 
did not vary too much in size of population. Therefore the lim- 

1 



2 School Costs and School Accounting 

its set were 10,000 and 100,000, for between these limits are 
found by far the greatest number of cities. 

In Table I is given the list of cities visited and the population 
of each. 

TABLE I 

Cities Visited and Their Populations 

Name of City Population 

Little Falls, N. Y.* 12,273 

Geneva, N. Y.* 12,446 

Port Chester, N. Y.* 12,809 

Framingham, Mass 12,948 

Marlborough, Mass 14,579 

Bloomfield, N. J.* 15,070 

Melrose, Mass.* 15,715 

Lockport, N. Y.* 17,970 

Revere, Mass 18,219 

Beverly, Mass 18,650 

Northampton, Mass 19,431 

Montclair, N. J.* 21,550 

New Brunswick, N. J.* 23,388 

Brookline, Mass 27,792 

Newburgh, N. Y> 27,805 

Poughkeepsie, N. Y.* 27,936 

Stamford, Conn.* 28,836 

New Rochelle, N. Y 28,867 

Orange, N. J 29,630 

Niagara Falls, N. Y.* 30,445 

Mount Vernon, N. Y.* 30,919 

Amsterdam, N. Y.* 31,267 

Chelsea, Mass 32,452 

Everett, Mass.* 33,484 

East Orange, N. J 34,371 

Auburn, N. Y 34,668 

Elmira, N. Y 37,176 

Newton, Mass 39,806 

Maiden, Mass.* 44,404 

Binghamton, N. Y.* 48,443 

Passaic, N. J 54,773 

Bayonne, N.J 55,545 

Hoboken, N. J 70,324 

Schenectady, N. Y 72,826 

Utica, N. Y.* 74,419 

Somerville, Mass 77,236 

Yonkers, N. Y.* 79,803 

Lynn, Mass.* 89,336 



Introduction 3 

The star placed after the names of certain of the cities listed 
indicates that the data of expenditures obtained from them are 
used in the treatment of costs that follows. Financial data from 
the other cities were not made use of for one or more of these 
reasons: (1) because the data available were so incomplete as 
to make them useless; (2) because different methods of distri- 
bution of expenditures were employed by different cities, with 
no indication of the methods used or of the warrants for their 
use, which introduced a factor causing variability that should 
not be allowed to influence the results; (3) because the data 
could not be found in the superintendent's office by those in 
charge of them; (4) because of the unwillingness of the person 
in charge to permit examination of the books — in one case 
because of the absence of the superintendent; in the other 
case because the superintendent had no authority over such 
officer to dispel his unwillingness. 

The results of the investigation are presented under the three 
following headings: 

1. A Study of School Costs. 

2. A Study of School Accounting. 

3. A System of School Accounting Recommended. 



PART I. A STUDY OF SCHOOL COSTS 

CHAPTER II 

PURPOSES OF SCHOOL ACCOUNTING 

Of all the subjects presented at the 1913 meeting of the De- 
partment of Superintendence of the National Education Asso- 
ciation, none was so productive of discussion as that of stand- 
ardization in school work. Time and again was the subject 
touched upon directly or indirectly by its advocates; and more 
often did speakers mention it so as to bring a laugh at the expense 
of those who would standardize all that is possible of stand- 
ardization in education. The magic word efficiency that is 
causing such a revolution in industry is beginning to work in 
education. As in industry, so in education, efficiency is based 
on complete knowledge. That administrative officers have not 
yet demanded and obtained knowledge sufficient to enable their 
school systems to work at anything like high efficiency is shown 
by statements made at this meeting; and the fact that the 
statements were made shows that there is felt a need for more 
knowledge. 

Two men, one United States Commissioner of Education, 
the other Auditor of the Board of Education of New York 
City, are reported to have repeated the statement that figures 
or statistics may "make or unmake policies. " It is from quan- 
titative data that the best and only truly accurate measure of 
methods can be obtained. Before standardization can take place 
data must be provided; and before data can be provided there 
must have been installed the mechanism for their collection. 
Our purpose is to standardize school costs. The accomplishment 
of the purpose depends upon the data collected and these in 
turn upon the mechanism provided for their collection. 

One of the speakers at the meeting of the National Education 
Association stated again the oft-repeated but nearly worn-out 
excuse for educational inefficiency when he said that the amount 

4 



Purposes of School Accounting 5 

of money appropriated for education determines the amount of 
education provided. The statement is true and is not true. 
A critic of present-day educational administration is perfectly 
right in saying that the statement is not true. At any rate, we 
do know that no more does the city that spends most for educa- 
tion turn out the most efficient citizens than does the city 
that spends least for education turn out the least efficient citi- 
zens. The city that spends more than is necessary does as 
much harm through the benefits that are lacking because of 
wasted funds, as the city that spends less than is necessary does 
through the benefits that are lacking because of inadequate 
funds. 

The amount of money spent by municipalities for education 
is increasing much more rapidly than the population. The finan- 
cial requirements of education are to-day greater than those of 
any other service performed by the community. It has often 
been said that the limit to the money that can be spent for 
educational purposes will soon be reached. Certain communi- 
ties have already reached their limit. In these cities the indi- 
viduals in control — they may be members of school boards or 
persons working through members of school boards — decide 
upon the maximum tax rate that their city can levy without 
driving industries away or keeping them from coming to their 
community, and fix the allowance for education accordingly. 
Expenditures for training children cannot continue to increase 
in the future as they have increased in the past. But the quali- 
fications required of the individual are continually becoming 
higher, more general, and more specialized. These make neces- 
sary more and better training. That is, for the same expenditure 
of money there must be an increasing return in education. That 
is, again, the percentage of efficiency of a school system, instead 
of being from 15 per cent to 35 per cent, as it now is stated to be, 
must approach 100 per cent. 

By this time the query has probably occurred: How will the 
determination of standard unit costs for education increase 
school efficiency? 

Again to refer to the discussions of the superintendents attend- 
ing the National Education Association, it is refreshing to find 
a school man emphasizing that which, though common to school 
work and industry, is not emphasized in school work as it is in 



6 School Costs and School Accounting 

industry where it has been found to be indispensable. Superin- 
tendent Spaulding of Newton, Mass., read a paper upon " Ap- 
plied Scientific Management," in which he showed how a knowl- 
edge of the cost per pupil of instruction in each subject in the 
high schools of Newton helped to determine the action of the 
authorities with regard to future instruction in those subjects. 
He drove his point home by emphasizing the preposterousness 
of delegating to one officer full charge of the financial side of a 
school system and to another coordinate officer full charge of 
the educational side of a school system. Would a shoe manu- 
facturing concern, he asked, give to one official full control over 
the finances, the determination of the expenditures of the con- 
cern, and to another full charge of the manufacturing of shoes, 
paying no attention to the cost of such production? The answer 
is obvious. Producing shoes without regard to costs is the first 
step in bankruptcy proceedings. Some time administration of 
education without regard to costs will be sufficient evidence of 
inefficiency of administrative officers. 

Accounting serves three purposes: (1) From it can be learned 
whether those persons to whom funds have been entrusted have 
used those funds as they report they used them. (2) By it can 
be determined policies in regard to the work of an organization 
as a whole or in any of its parts. (3) Through it those in au- 
thority may discover the efficiency of persons employed and 
methods and equipment used. 

The first purpose is served in a school system when the items 
and amounts of appropriations are listed, when evidence of ex- 
penditures is recorded together with the evidence of proper 
receipt of goods and services, when such expenditures are charged 
against the proper items of appropriation, when it can at any 
time be shown what is the recorded balance on hand of any 
appropriation and when there is the evidence that such balance 
is on hand. The purpose of such accounting is to insure the 
fidelity of the individuals entrusted with the funds. The follow- 
ing is a good example of such accounting as it is required of the 
Board of Education of City X. 



Purposes of School Accounting 



CITY X 

1910 

financial exhibit 
Tuition 

Appropriation $107,500.00 

Receipts 43 . 50 

Transfer from contingent $ 1,836.60 

$109,380.10 

By pay rolls 109,380. 10 

Salaries 

Appropriation $ 18,500.00 

Receipts 24.00 

Transfer from contingent 69 . 43 

$18,593.43 

By salaries paid $ 18,593 .43 

Incidentals and Supplies 

Appropriation $ 12,500.00 

Receipts 268.49 

$12,768.49 

By bills paid 11,752.89 

Balance to contingent $1,015.60 

School Bldgs., Care and Repair 

Appropriation $ 6,000 . 00 

Receipts 121 .30 

Transfer from contingent 590 .00 

$ 6,711.30 

By bills paid 6,325.88 

Balance to contingent $385 . 42 

Fuel 

Appropriation $7,700 .00 $7,700.00 

By bills paid 7,049.08 

Balance to contingent $650 . 92 



8 School Costs and School Accounting 

This board of education, through its employees, kept account 
of each fund and charged against the proper fund each expen- 
diture, but only after the receipt of goods or services had been 
certified to by an employee and the expenditure had been en- 
dorsed by a committee of the board. At the end of the year 
this board presented its report as above, which is in brief, "At 
the beginning of the fiscal year we received the amounts indi- 
cated, to be expended for the purposes and things named. Ex- 
penditures have been made to the amounts stated, vouchers for 
the same being filed in the office of the secretary. The balances 
as stated are on hand, of which the records and names of de- 
positories may be seen upon application to the secretary." And 
following the original statement is probably an affidavit to the 
same effect, signed by the president as representing the board 
of education. 

An inquisitive citizen could, from the accounting kept by this 
board of education, learn whether or not it was faithful to the 
trust imposed in it, i.e., whether it spent the money as it stated 
it did. However, all of these expenditures were really made for 
the purpose of purchasing the performance of certain services or 
functions. Suppose an inquisitive citizen, jealous of his wealth, 
should ask, "How much did we spend for high schools last year? " 
"How much was that per pupil? " " How does that compare with 
the cost per pupil a year before?" No information could be 
given him. Indeed no information at all is given of the amount 
of service purchased for the expenditures and of the cost per unit 
of that service. 

The second and third purposes of accounting, commonly called 
cost accounting, are to express expenditures in terms of output, 
of work done, of services rendered. This phase of accounting is 
more recent than the former. It is found chiefly in private con- 
cerns, having made little headway in municipal accounting. It 
came as the result of keen competition in the industrial world. 
The manufacturer was obliged to make a certain profit. To do 
this he had to sell at a price not above that of his competitors. 
So to be certain of covering all the expense of manufacture and 
to insure the profit desired he had to know accurately the costs 
of production. Again, by accounting for each process in the 
manufacture of an article, the manufacturer can continually 
cheapen production by trying new methods of performing certain 



Purposes of School Accounting 9 

operations and comparing the costs of these with the methods 
previously used. But probably the most important use of cost 
accounting is to measure efficiency. By learning the cost per 
unit for performing the various steps in the production of an 
article, by comparing it with previous costs and usual costs, it 
can be known at once when any changes have taken place in the 
performance of the work and from that the causes of such 
changes. When one department or one man is turning out more 
work, the matter becomes known and can be investigated and 
perhaps the new method can be used in other departments and 
by other men to increase their efficiency. The chief usefulness 
of cost accounting is to measure the efficiency of work done. 

From the above can be inferred the importance of determining 
standard costs of education. What a lawn mower, a stationary 
engine, or a locomotive should cost is known. It is known what 
one should spend to construct a house of a certain kind, to keep 
a hen for a certain period, to raise a spring lamb; but no one 
knows how much should be spent to educate a child; it is not 
even known how much should be spent to give a child one year's 
schooling. 

A study of sufficient cities should enable one to determine 
what ought to be the cost of instructing a child in each kind 
of school. Such standards would enable cities to determine 
whether they are doing right by their youth; they would serve 
as a guide to them. Such standards would enable those inter- 
ested in education to test the efficiency of the educational per- 
formance of any city. That is, standard unit costs for education 
would serve as tests which, together with other tests, could be 
used by those within and by those without a school system to 
determine the efficiency of educational production. 



i 



CHAPTER III 

PURPOSE OF THIS INVESTIGATION 

The original purpose of this study as stated before was to 
determine standard unit costs for public education. It is well at 
once to define these terms as they are used in this study. 

Education is used to include only that instruction and training 
which is provided in institutions existing for that stated purpose. 
By public education is meant that instruction and training which is 
obtained through the expenditure of funds voted by citizens of a 
municipality (together with contributions from other sources) and 
administered by duly authorized representatives of such citizens. 

By the cost of public education is meant all the expense in- 
curred in providing instruction and training by means of funds 
voted by the citizens of a municipality and contributed to the 
citizens of a municipality for that purpose. 

The term unit costs for public education is used to mean the 
total cost of public education as well as the costs of any part of 
it, divided by the total number of units of any one kind that 
determine the total cost of public education or any part of it. 
Thus, some of the kinds of units that determine such costs are 
schools, school rooms, subjects taught, pupils taught, districts, 
and city wards. The unit used in this discussion is " pupil in 
average daily attendance," because it is a physical constant that 
is easily and accurately ascertainable, having to all persons the 
same meaning. 

The word standard contains the idea of authority based upon 
numbers. Standard units are units that have authority because 
of the frequency of their occurrence. Unit costs of public edu- 
cation would be standard when such unit costs were practically 
identical for many cities. 

The purpose then in determining standard unit costs of pub- 
lic education is to provide the school administrator with certain 
tests which, with other tests, especially of pupils' abilities, will 
enable him to determine the efficiency of his own school system 
by comparing the costs per pupil in average daily attendance 
for public education in his own system with the costs in many 
school systems. 

10 



Purpose of this Investigation 



11 



The plural form of the word cost is used because to be worth 
while the study must reveal the standard unit costs, not only of 
the one great service public education, but also of the many 
distinct services that make up public education. That is, to be 
worth while, this study must determine not only the standard 
total unit cost for public education, i.e., for all schools, but also 
the standard unit cost for each kind of public education, i.e., 
for all elementary schools, for all high schools. Nor is this suffi- 
cient. For all schools and for each kind of school there should 
be determined the standard unit costs for each character of 
service rendered, i.e., administration, operation, etc. And finally, 
to be complete, there must be determined for all schools, for each 
kind of school, and for each character of expenditure for each 
kind of school and all schools, the standard unit cost of each 
object of expenditure, as of personal service, of supplies, etc. 
The purpose of this study given in detail was the following : 
To determine the standard cost for public education for each 
pupil in average daily attendance for each item in Table II 

distributed as indicated. 

TABLE II 

Items for which Unit Costs were sought from the Study of the 
School Expenses of Twenty Cities 



Total: 
Total cost 

Personal service 

Supplies 

Various services 
Administration : 
Total cost 

Personal service 

Supplies 

Various services 
Supervision: 
Total cost 

Personal service 

Supplies 

Various services 
Instruction: 
Total cost 

Personal service 

Supplies 

Various services 
Operation: 
Total cost 

Personal service 

Supplies 

Various services 
Maintenance: 
Total cost 

Personal service 

Supplies 

Various services 



All 

Schools 



Elementary 
Schools 



High 

Schools 



Vocational 
Schools 



Evening 
Schools 



CHAPTER IV 

ANNUAL FINANCIAL STATEMENTS OF SOME 
BOARDS OF EDUCATION 

In attempting to determine the unit costs of education there 
were obtained from twenty cities the fullest statements possible 
of the expenses for education for the last financial year of which 
records were available. The original forms of the statements 
were changed as far as necessary in order to have them arranged 
uniformly so as to facilitate comparison. There are given in 
Tables III to XI inclusive nine of these statements representing 
three that are regarded as the poorest, three as ordinary and 
three that are considered as the best of the twenty examined. 
The statements given here have been further modified to make 
them less unwieldy while in no way injuring their usefulness, 
by omitting the expenditures for certain elementary schools when 
expenditures as originally reported had been distributed to all 
schools and the data concerning two or three elementary schools 
were sufficiently descriptive of all. All data omitted here are 
on file in the Department of Educational Administration, 
Teachers College, Columbia University, New York City, where 
they may be examined by those desiring to do so. 

Tables III to V inclusive contain the three financial state- 
ments that are regarded as the poorest; Tables VI to VIII those 
that are considered fair or ordinary; and Tables IX to XI 
inclusive those that are considered the best of the twenty 
examined. 

TABLE III 
Annual Financial Statement of City F 

Teachers' Wages $55,711.58 

High School Teachers 19,515.77 

Repairs 17,148.36 

Furniture, etc 1,028.29 

Library 682.61 

Contingent 15,311.58 

Bonds and Interest 7,680.00 

Total $117.078. 19 

12 



■*-*■ 



Financial Statements of Boards of Education 13 

TABLE IV 
Annual Financial Statement op City L 

Teachers and Superintendent $48,225.92 

Repairs '780. 18 

Fuel , 4,103.34 

Library 534.20 

Compulsory Education 400.00 

Night School 213^50 

Medical Inspection 240.00 

Contingent Expenses 6,194.68 

Bonds due May 1, 1911 6!oOo'oO 

Interest May 1, 1911 720.00 

Interest Due November 1, 1911 -. 600.00 

Total $68,011.82 



TABLE V 

Annual Financial Statement of City M 

Superintendent and Teachers $66,200. 72 

Pensions 664 . 00 

Total S66.864.72 

Janitors and Attendance Officers 5,251 .09 

Clerk 200.00 

Census 100.00 

Interest on Bonds 7,378 . 27 

Insurance 32 .80 

New Furniture 1,400 .00 

Annual Instalment on Bonds 5,067 . 00 

First National Bank 10,800.00 

Repair of Buildings 952 22 

Fuel 1.720.86 

Books 2,326.20 

Supplies 2,268.88 

Apparatus and Reference Books 136.16 

Contingent 

Cartage, Freight and Express 145.61 

Tuning Piano 31 .00 

Laundry 110.34 

Printing and Advertising 303 . 85 

Assessment Roll 75 .00 

Legal Services 155 .00 

Water Rent 146.32 

Gas and Electricity 89.89 

Postage 26.96 

Telephone 180.41 

Bill Posting 16.00 

Rent of Hall— Annual Meeting 20.00 

Sundry Supplies 1,409.24 

Expenses of Superintendent 198 . 91 

Interest on Loan 102 .44 

Assessment and Taxes 216 . 54 

Washington Park School 20,460.60 

Brookville School Addition 10,361.57 

Total $138,547.88 

Grand Total $205,412.60 



14 



School Costs and School Accounting 



TABLE VI 
Annual Financial Statement op City V 



Total 



Grammar 
Schools 



High 
School 



Night 
School 



Board of Education* 

Superintendent 

Supervisors 

Principals 

Teachers 

Text-books 

Stationery, etc 

Janitors 

Fuel and Light 

Library 

Teachers' Retirement Fund. . 
Water, Janitors' Supplies, etc. 

Repairs and Insurance 

Bonds 

Interest 

Total 



$4 

3 
11 

22 
137 

6 

2 
13 

9 
13 

4 
13 
10 

7 
22 



890.00 
740.69 
775.00 
,800.00 
832.36 
,114.66 
153.72 
093.04 
181.62 
370.00 
115.44 
886.82 
833.29 
000.00 
611.50 



$283,398.14 



$11,775.00 

17,500.00 

102,018.83 

4,500.03 

885.29 

11,266.84 

7,782.75 

12,033.00 

3,480.63 

11,891.06 

8,504.94 

7,000.00 

19,411.50 



$5,300.00 
33,108.53 
1,614.63 
1,039.33 
1,826.20 
1,398.87 
1,337.00 
634.81 
1,995.76 
2,328.35 

3,200.00 



$218,049.87 



$53,783.48 



$2,705.00 
229.10 



$2,934.10 



* Includes clerk, stenographer, attendance officer. 



TABLE VII 
Annual Financial Statement of City T 



Total 



High 

School 



School A 



School B 



School C 



School Library 

Academy Library 

Public Library 

Free Text-books 

School Apparatus 

School Supplies 

School Sites 

(New and Improved) 

School Houses 

(New and Improved) 

Rent of School Houses 

Repair of School Houses 

Insurance 

Repairs (Fences, Walks, Lawns, etc.) 
Printing, Stationery and Postage. . . . 

Heat, Light and Power 

Water Taxes 

Janitors' Tools and Supplies 

Care of Truants 

School Census 

Miscellaneous 

Salaries of Teachers 

Salaries of other Employees 

Furniture (New and Repaired) 

Totals 



$23.72 

1,100.00 

5.50 

111.55 

695.76 



520.33 

1,527.42 

1,441 . 10 

345.87 

1,047.49 

4,003.38 

290.86 

9.80 

2.00 

1,205.81 

52,061.74 

9,616.00 

590.82 



$74,599.15 



$69.25 
35.19 



165.00 

229.24 

265.00 

19.23 



22.32 
98.95 



$109.30 

176.26 
120.00 



$99.65 

245.83 
227.50 



53.65 



1.10 



77.77 



$904.18 



$459.21 



$651.85 



$14.00 



78.73 
247.00 
168.54 



5.07 
1.50 



11.10 



$525.94 



Financial Statements of Boards of Education 



15 



TABLE VIII 

Annual Financial Statement of City C 





! 
Total | ' „ HlGH 

SCHOOL 

[ ' 


School A 


School B 


School C 


School D 


Building Fund 

Sites 

Repairs 

Improvement of 
Grounds 

Leases 

Teachers' Fund 

General Fund 

Fuel 

Janitors and Labor . . 

Supplies and Repairs 


$44,613.22 
4,249.65 

171.44 

125.00 

125,679.89 

755.06 

11,686.68 

3,806.23 


$43,013.22 
63.65 

45.44 

125.00 

25,526.50 

23.83 

1,711.59 

767.41 


$376.25 

48.17 

8,258.50 

29.16 
627.66 
168.91 


$86.47 

2,882.50 

7.20 

728.00 

61.64 


$797.22 

9,739.25 

48.94 

1,035.84 

406.70 


$141.32 

8,262.91 

1.80 
634.98 
207.58 


Total 


$191,087.17 


$71,276.64 


19,508.65 


$3,765.81 


$12,027.95 


$9,248.59 


Superintendent 

Supervisor of Music . . . 

Supervisor of Drawing 

Truant Teacher 

Tuition Orphan Home . 

Gas and Electricity. . . . 

Insurance 

Board Printing 

High School Printing . . 

Ward School Printing . . 

Secretary's salary 

Attendance Officer. . . . 

Stenographer 

Office and Miscellane- 
ous 

Library and Book 
Fund 
Pictures 

Apparatus 

Night School Fund 
Teachers' Wages .... 
Supplies 


$3,000.00 
1,250.00 
500.00 
431.25 
300.00 
624.06 
916.42 
123.00 
178.56 
144.89 
1,200.00 
720.00 
494.00 

521.58 

50.47 

2,470.92 

221.49 

792.00 
11.65 












Total 


$13,950.29 












Grand Total 


$205,037.46 













■ 



16 



School Costs and School Accounting 



TABLE IX 

Annual Financial Statement of City A 





Total 


School A 


School B 


School C 


High School 


Administra- 
tion 




$473.04 
199.69 
995.85 

1,173.76 
194.52 

74.33 
968.23 

78.84 
381.42 
824.13 
640.50 
877.86 
181.41 

10.79 
426.34 
205.85 

81.82 
313.19 
124.90 

73.21 

88.52 
1,828.14 
119.89 
138.15 
341 . 75 
341.75 
311.16 
224.65 
328.15 
387.41 
199.02 


$21 . 14 

8.08 
2.75 


$1.00 

2.00 

89.55 

19.27 
2.45 
2.89 
8.46 


$2.50 
66.46 

36.21 
3.00 
2.89 

12.97 
3.08 
6.52 
8.05 

21.91 


$12.70 

97.51 

127.13 

779.62 
45.13 


$459.34 




2.70 


Drawing Material .... 
Electric Light and 


94.47 




78.60 


Flags 


39.02 


Furniture 


9.47 


237.26 
42.83 
82.42 
74.95 
72.18 

570.04 

78.09 

.10 

188.75 

205.85 


320.82 


Gas 


5.10 






6.82 

3.59 

17.90 

.80 
1.89 

.14 


219.29 


Janitor's Supplies 


13.80 
7.55 


528.49 
378.65 




134 81 


Maps and Globes 

Postage 


4.95 
.05 


19.60 
.32 


1.50 
9.32 




237.59 














2.04 
.15 

22.85 


2.50 

11.51 

.53 

4.00 


21.71 
14.40 

2.60 
.80 

8.63 
96.41 


18.67 




105.54 


70.22 


Busy Work 


42.77 




32.09 
33.77 

799.01 
20.80 
15.53 
52.51 
48.72 

126.81 


13.00 


Ink 




27.82 


Paper 


21.12 
4.01 
3.28 
1.48 


43.39 

6.55 

4.15 

14.61 

18.03 

7.10 


179.69 




12.00 


Pencils 


1.60 

3.50 

13.78 

10.78 

12.70 


36.61 


Sundries 


209.39 




95.39 


Towels and Soap 

Travel 


3.30 


4.38 
128.94 










328.15 


Typewriters 








378.06 


9.35 










199.02 














Total 


$12,608.27 

$4,040.71 

2,429.49 

15,838.03 

140,491.31 

4,965.62 

19,865.53 
725.00 


$126.02 


$269.13 


$370.42 


$4,227.40 


$3,885.15 


Directors 


$4,040.71 


Employees and Helpers 








$816.50 

5,322.29 

41,021.17 

612.00 

2,600.00 


1,563.40 


Janitors 


$598.36 

3,297.67 

167.50 


$648.22 

4,534.58 

30.00 

1,650.00 


$847.67 

9,272.45 

206.80 

1,800.00 




Regular Teachers 

Substitute Teachers. . . 

Superintendents and 
Supervising Princi- 
pals 


547.71 
1,378.87 

2,700.00 


Truant Officers 




725.00 














Total 


$188,355.69 

$5,244.13 

777.72 

650.11 

92.93 

5,474.59 

686.29 

37.17 


$4,063.53 

$93.37 
10.88 


$6,862.80 

$311.57 
8.32 


$12,126.92 

$310.21 

28.48 


$50,371.96 

$964.92 
282.10 


$10,955.69 


Text-books 


$48.85 


Water 


28.48 


Medical Inspection . . . 


650.11 


Drinking Fountains . . . 




56.94 




4.51 


19.98 


Evening Schools 






3,397.56 


Drawing School. . 










686.29 


Manual Training Fund 








25.99 


4.28 












Total 


$12,962.94 


$104.25 


$376.83 


$338.69 


$1,277.52 


$4,835.55 


Grand Total 


$213,926.90 


$4,293.80 


$7,508.76 


$12,836.03 


$55,876.88 


$19,676.39 



Financial Statements of Boards of Education 



17 



TABLE X 

Annual Financial Statement of City E 





Total 


High 


ScHOOIi A 


School B 


School C 


Evening 
School 


Salaries 


$115,101.88 

5,916.27 

717.47 

963.50 

339.41 

89.78 

2,536.90 

645.50 

604.32 

319.16 

386.88 

2,625.30 

423.76 

276.25 

6.69 

14.40 

41.80 

40.90 

2,392.24 


$23,667.12 

728.62 

45.13 

119.75 

29.00 

7.42 

453.42 

6.89 


$8,769.38 

569.57 

67.08 

86.75 

29.00 

8.90 

210.33 

88.82 

42.77 

27.94 

28.75 

307.88 

30.75 

14.50 

.42 

3.84 

2.80 

5.70 

24.63 


$6,835.28 

409.42 

62.95 

64.25 

21.00 

12.76 

188.81 

55.21 

44.05 

11.83 

2.70 

238.90 


$6,235.83 

319.25 

49.22 

64.25 

29.00 

6.54 

165.93 

52.13 

56.30 

16.69 

5.75 

244.02 

20.20 

14.50 

.56 

2.59 

5.00 

1.70 

24.95 


$1,825.00 


Fuel 


Disinfectants 


1.46 


Telephones 




Laundry 




Stationery Supplies . . . 

Drawing Supplies 

Kindergarten Supplies . 




Apparatus 


98.90 

284.93 

29.05 

53.21 

10.50 




Text-books 




Printing and Advertis- 
ing 


18 75 


(t) Pianos and Organs, 
Tuning, Etc 

Druggist's Supplies . . . 


14.50 
2'.80' 




Music Supplies 






Rent of Chairs 


6.80 

16.40 

389.69 




Hectographs 






Miscellaneous Expenses 


35.34 


1.01 


Total 


$133,442.41 


$25,946.83 


$10,319.81 


$7,999.80 


$7,314.41 


$1,846.22 







TABLE X— Continued 





Domestic 

Science 


Drawing 


Physical 
Training 


Music 
(*) 


Truanct 


Enumer- 
ation 


Adminis- 
tration 

and 
General 


Salaries 


$912.87 


$1,766.82 


$800.00 


$1,396.50 


$196.60 


$314.70 




Fuel 




Disinfectants 






$39.41 


Laundry 


6.20 
















369.97 
















15.37 


Kindergarten Supplies . . 














66.44 




2.96 












14.42 












7.00 
















612.42 


Printing and Advertising 

(t) Pianos and Organs, 

Tuning, Etc 


16.55 












253.25 


.90 
100.44 


2.40 
30.00 










Rent of Chairs 








Miscellaneous Expenses . 


. 285.23 


559.99 










Total 


$1,223.81 


$1,868.16 


$832.40 


$1,396.50 


$196.60 


$314.70 


$6,541.42 



(*) $112.00 for text-books in music are included under text-books, 
(t) Includes $85 for purchasing pianos. 
2 



TABLE XI — Annual Financial 





Total 


High 

School 

A 


High 

School 

B 


High 

School 
C 


Manual 

Training 

High 


School 
A 


School 
B 


School 
C 


Cooking 


Repairs to Property 

and Buildings . . . 

Furniture and Fixtures 


$3,565.62 
967.58 

2,702.92 

656.22 

244,991.98 

25,004.67 

2,974.71 

8,590.16 

365.72 

10,472.91 

1,297.58 

541.05 

209.82 

271.74 

10,476.32 

150.24 
617.70 

5,724.10 
865.67 
781.47 


$306.69 
191.67 

458.84 
112.09 


$19,786.50 


$31,512.92 


$10.42 


$4.02 


$68.18 


$167.20 
41.13 

83.22 

5,589.62 

702.00 

24.74 

2,353.93 

10.60 

213.30 

9.68 

23.50 

6.75 

189.28 

3.50 
.55 

129.53 
20.69 


$19.68 


Repairs Furniture and 

Fixtures 

Fire Alarm 


10.32 
4,157.67 


63.46 

2,834.34 

386.00 

11.17 

18.74 

4.60 

224.25 

.24 


208.35 

2,792.30 

480.00 

22.57 

14.06 

8.00 

110.50 




Teachers' Salaries .... 


696.51 




4,304.00 
310.35 

738.32 

55.12 

1,457.50 

547.04 


54.00 








24.92 
4.10 




School House Improve- 
















Heat 






13.40 
253.18 


17.50 


Light and Power 










26.25 


32.79 






Shoveling Snow 


68.65 






2.67 

50.33 

6.72 
.60 

51.32 
23.46 




Binding Books 




86.44 
723.18 




62.35 

3.64 
.08 

235.57 
18.10 








1,376.70 




Stock — Furniture and 
Fixtures 


19.08 




.58 


Printing 


6.00 
241.40 


57.80 
1,215.37 






Teachers' and Pupils' 

Supplies 

Janitors' Supplies .... 




1.41 

2.81 


12.05 


115.97 


7.69 


Miscellaneous 


























Total 


$321,228.18 


$8,685.32 


$21,436.85 


$33,628.50 


$4,478.23 


$3,866.58 


$3,839.06 


$9,569.22 


$808.01 






Laboratory Supplies . 
Expenses 


433.39 

124.12 

774.32 

347.49 

87.00 

74.19 

496.21 

632.81 

508.79 

273.20 

274.86 

27.36 

60.00 

15.92 

3,731.40 

3,000.00 
1,200.00 

700.00 

30.00 

1,200.00 

250.00 
28.50 

186.68 

2,566.13 

456.15 

.57 

558.09 

1,520.19 

94.51 

527.91 

75.00 

716.43 

5,523.75 

61.99 

13.79 

415.85 

102.27 


82.17 

1.40 

380.00 


82.17 

1.40 

380.00 


351.22 

33.67 

394.32 

347.49 

87.00 

74.19 

2.36 


30.70 










Clerical Service 

Electrical Supplies . . . 










Laboratory Services. . 








Domestic Science .... 








Express 








Lumber 






401.68 

360.76 

12.38 










Hardware 
















Supplies 














109.74 


Groceries 














274.86 


Milk 
















27.36 


Insurance 


















Ice 
















15.92 


Salaries 


















Superintendent's 

Salary 


















Truant Officer's Salary 


















Assistant Truant Offi- 


















Evening Truant Offi- 
cer's Salary 

School House Me- 
chanic's Salary. . 

Kindergarten Teach- 


































































Transportation of Offi- 


















Commitment of Tru- 


















Keep of Horse 

Kindergarten Supplies 
Drawing Supplies .... 
Assistant Superinten- 
dent's Salary 

Advertising 


















































































Graduation Expense . 




















































Special Teachers' Sal- 


















Text^books Sold 


















Supplies Sold 

Annual Report 




































































Total 


$27,088.87 


$8,685.32 


$463.57 


$1,290.25 


$805.52 








$427.88 












Grand Total 


$348,317.05 


$8,685.32 


$21,900.42 


$34,918.75 


$5,283.75 


$3,866.58 


$3,839.06 


$9,569.22 


$1,235.89 



Statement op City W 



Office 


Supply 
Room 


WORK- 
SHOP 


Summer 

/-NNEX 


Grammar 
Manual 
Training 


School 
W 


New 
Chat- 
ham 


Evening 
Drawing 


Evening 
Elemen- 
tary 


Evening 
Grammar 


Evening 
High 


General 
Account 


$25.00 


$14.50 


$55.94 


$67.00 

18.00 

4.00 

11.75 


$1,027.75 


$287.50 

28.00 

3.43 


$69.95 


$1,145.00 
.170.00 


$1,911.50 
195.00 


$2,368.00 
260.00 


$1,715.00 
328.00 














.37 


333.39 

168.00 

10.96 

37.16 


















62.35 


43.29 


$49.52 




23.21 

.58 




2.40 






10.00 
27.25 


220.81 
24.75 


34.56 
8.75 


306.15 












7.50 
7.50 




30.85 




















8.36 

.08 

10.67 


2.90 


3.65 
245.00 








1.95 


.24 


















$118.20 


$60.11 


$602.69 


$143.65 


$1,030.65 


$569.98 


$69.95 


$1,322.50 


$2,143.75 


$2,873.56 


$2,086.31 


$445.67 


.65 


16.31 

485.85 


2.00 

8.00 
231.13 
148.03 










3.80 


.90 
23.14 


18.10 
33.46 


7.09 
44.32 


9.50 
























33.54 


16.62 

60.00 
900.00 




















2,831.40 


3,000.00 
1,200 00 














































700 00 
























30 00 
























1,200.00 
250 00 














































28.50 
























186.63 
























2,566.13 
456.15 














































.57 
























558.09 
























1,520.19 
























94.51 
























527.91 
























75.00 
























716.43 
























5,523.75 
























61.99 
























13.79 
























415.85 
























102.27 


























$2,865.59 


$1,478.78 


$389.16 










$3.80 


$24.04 


$51.56 


$51.41 


S27.088.87 














$2,983.79 


$1,538.89 


$991.85 


$143.65 


$1,030.65 


$569.98 


$69.95 


$1,326.30 


$2,167.79 


$2,925.12 


$2,137.72 


$348,317.05 



CHAPTER V 

AMOUNTS SPENT BY TWENTY CITIES FOR THE 
EDUCATION OF EACH PUPIL IN AVERAGE 
DAILY ATTENDANCE 

Together with all the other data gathered there were obtained 
from each city figures showing the average daily attendance for 
all schools, for each class of schools, and for each school, in so 
far as such figures were available. There are given here the 
average daily attendance for all schools, for high schools, and for 
elementary schools in each of the twenty cities of which the 
financial statements have been printed. 

TABLE XII 

Average Daily Attendance on All Schools, Elementary Schools, 
and High Schools in Twenty Cities 



City 


Total Attendance 


High School 


Elementary 


Other Schools 


CityF 


2,601.1 


326.3 


2,274.8 




CityC 


6,246 


717 


5,529 




City J 


2,275 


237 


2,038 




CityN 


6,102.7 


588.4 


5,514.3 




CityL 


1,322 


382 


940 




CityR 


1,048.6 


177.9 


870.7 




CityT 


2,296 


277 


2,019 




CityW 


9,770 


1,117 


8,653 




City A 


6,194.8 


826.9 


5,367.9 




CityD 


2,559.4 


531.5 


2,027.9 




€ityG 


3,005 


552 


2,453 




City V 


4,910 


615 


4,295 




CityU 


2,255 


330 


1,925 




City S 


3,311 


351 


2,960 




CityP 


3,866 


532 


3,334 




City M 


2,202.4 


193.1 


2,009.7 




City B 


2,856.9 


486 


2,370.9 




CityE 


4,134.8 


371.5 


3,763.3 




CityK 


8,156 


837 


7,319 




CityH 


11,547 


916 


10,523 


(Trainings., 66 
i Trade School, 42 



20 



Amounts Spent by Twenty Cities for Education 21 

Table XIII gives the expenditure per pupil in average daily 
attendance for each of the items of expenditure contained in the 
financial statements of the twenty cities listed. The results 
were obtained by dividing the amount of each item by the 
total number of pupils in average daily attendance as given in 
Table XII. 

The unit used in measuring the cost of evening schools is the 
average daily attendance upon day schools — not a proper unit 
of measurement for that service. The average nightly attend- 
ance upon evening schools is the unit that should have been 
used. But the number of pupils in average nightly attendance 
was not obtainable from every city. Why it was not desired by 
the school superintendents is a mystery. Perhaps in New York 
State it was because the State Department of Education did 
not ask for such figures. The only proper unit of measurement 
common to all cities is pupil in average daily attendance. 
Therefore this unit was used. 



22 



School Costs and School Accounting 



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00 

o 
















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fi 

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a 

a 

m 
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CO 

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bo 

a 
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13 

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c 

n 

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3 

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co 

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Amounts Spent by Twenty Cities for Education 



23 



















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1 


CO 








a 
















CM 


















1 


































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M 










































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o 

CO 


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CO 


























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o 






































































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24 



School Costs and School Accounting 






X 

W 

PQ 
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cn 








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ur. 

cn 
cc 








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CN 


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cc 




































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cn 








































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r- 












































c 












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CO 
















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Amounts Spent by Twenty Cities for Education 



25 



» 






































CO 
CO 




o 










CM 








M 








o> 




cm 


1— I 














CM 










CM 

>— 1 




W 




























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m 




























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1— 1 








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00 






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CO 

o 










CO 

o 

I— f 






Ph 




























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1—4 






OQ 
































CM 










t=> 


































o 

CO 
CO 








> 




























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1— 1 














o 
















eo 












00 
CM 














o 




















© 












CO 
CM 










<J 




























00 


oo 

© 












£ 














CO 

o 




00 

o 
o 


1—1 

o 




00 

o 




© 


CO 

o 






CO 

o 




a. 
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H 




























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O 
CO 




rt 






O 






















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co 








CO 

00 






•-3 










































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1— t 








o 






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CO 










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00 
I— I 






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p=i 














































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g 

o 

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c 

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a 
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26 



School Costs and School Accounting 



3 



x 

w 

PQ 

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w 
















































































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o 




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© 






CO 

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© 


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o 


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CO 


© 


£ 
















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Amounts Spent by Twenty Cities for Education 



27 



w 




























































OS 
CD 

CM 
















M 
























CO 

co 








co 
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H 
























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Ph 
































CO 

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05 












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> 




















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co 

CO 
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O 
































CO 












Q 












































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CM 

o 


o 












o 

o 










co 
o 




CD 
CM 




o 








£ 








O 


«3 
O 


CO 

O 


CO 
CO 

o 


CM 

o 
o 
















CD 
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CM 




o 

CO 




o 


CM 

o 


H 
























o 




















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hJ 












































fc 












































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00 
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fe 
















































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28 



School Costs and School Accounting 



o 



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w 










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us 

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Amounts Spent by Twenty Cities for Education 



29 



w 












































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CHAPTER VI 

PROBLEM ONE: COST PER PUPIL IN AVERAGE 
DAILY ATTENDANCE ON ALL SCHOOLS 

Our first task as stated in the original purpose of the investi- 
gation is to learn the standard cost for public education for each 
pupil in average attendance on "All Schools." For conven- 
ience's sake we repeat in Table XIV the total expended for 
public education for each pupil in average attendance as given 
for each of the twenty cities listed in Table XII. 

TABLE XIV 

Total Expenditures per Pupil in Average Daily Attendance on All 

Schools 

Citt Amount 

City G $98.51 

City M 93.27 

City J 68.49 

City V 57.72 

City R 53.14 

CityL 51.45 

City U 50.66 

CityS 47.89 

City H 46.83 

CityB 45.51 

City F 45.01 

City P 44.10 

City K 40.27 

City D 39.21 

City W 35.65 

City A 34.53 

City C 32.83 

CityT 32.50 

CityE 32.27 

CityN 31.66 

From Table XIV we find that the total expended per pupil 
varies from $31.66, in City N, to $98.51, in City G. The average 
32 



Cost per Pupil for all Schools 33 

amount expended per pupil was $50.68. The median expen- 
diture per pupil was $45.26, while the mode was $32.00. The 
average deviation from the median is $12.27. 

That City G should spend in one year approximately three 
times as much per pupil for education as another city, seems 
remarkable. Why should one city spend 32 per cent as much as 
another for performing, presumably, the same service? But is 
the presumption correct that the expenditures are in payment 
of the same services? 

The answer to this question can be learned from the heading 
of the last table, which states that it contains the expenditures 
per pupil in average daily attendance. In the discussion pre- 
ceding, we have used the terms expended and spent in speaking 
of amounts of money stated as used for purposes of education. 

When these cities were visited it was for the purpose of learn- 
ing the costs of education for the last financial year. From not 
one city could such costs be obtained. No city knew how much 
the performance of this service of education had cost it. This 
was because, instead of accounting for the revenue accrued and 
the expense incurred during such year, account was kept only of 
the funds received and the funds expended, so that the state- 
ments preceding are accurate statements of cost only in so far 
as it happens that none of the liabilities incurred during the year 
preceding that under consideration is met out of the funds of 
the latter year and in so far as it happens that none of the ex- 
penditures of the year considered are for expense to be incurred 
in the year following, i.e., in so far as it happens that the liabili- 
ties incurred during the year under consideration are met out of 
such year's appropriations. To what extent the expenditures 
listed are for services and things received during the period 
stated is not known. 

Thus there may have been some supplies and text-books 
ordered by the school board of City C in the spring of 1910, a 
part of which were distributed to the pupils and used during 
that time, yet they were not paid for until the early part of 1911 
out of the 1911 appropriations. Or there may have been ordered 
some supplies and text-books during 1911 that were received in 
that year and were paid for out of the appropriations for same 
year; but they may not have been distributed for use in any 
part of 1911. The cost of such supplies and text-books in no 



34 School Costs and School Accounting 

way enters into the cost of education during 1911 because they 
were not used during that period. 

Again, some supplies and text-books may have been pur- 
chased in 1911; they may have been distributed to the schools 
during that year; but in the case of supplies they may not all 
have been consumed during that period and some of the text- 
books may be in condition to be used during a part or all of 
1912. The value of the supplies not used and of the text-books 
for further use do not enter into the cost of education in 1911 
because they were used in 1912. 

The same is true for all the other items of expenditure. No 
city knew its cost of education; each knew only how much had 
been spent for that service. All of which means that the original 
purpose of this investigation could not be accomplished because 
of the first great defect in the data obtained revealing the same 
defect in the method of accounting for school funds. The defect 
is this: 

No attempt is made to account for revenue accruing 
and expense incurred for education during any given 
period, accounts being kept so as to show only receipts 
and expenditures. 

Study of the financial statements reveals a second reason for 
the great variation in school expenditures for one year. Thus 
City F spent $1,028.29 for furniture, etc. Did the furniture, 
etc., purchased with this sum replace some old furniture, etc., 
that had worn out? Did it purchase some new furniture, etc. , that 
was to be used in addition to that already in use? Or was part 
for the first purpose and part for the second? Again City W 
spent $1,117.82 for furniture and fixtures. Did the $1,117.82 
purchase new furniture and fixtures to be used in place of old or 
in addition to that already in use? 

Our data show City F spent $17,148.36 for repairs, and not 
one cent for improvements; that City C spent $4,249.65 for 
repairs, $44,613.22 for sites, and $171.44 for improvement of 
grounds, and not one cent for improving buildings. City J spent 
$5,375.24 for repairs, $28,108.20 for new school buildings, 
$705.53 for manual training plant, $19,950 for real estate, 
and not one cent for improvement of buildings, unless it be that 



Cost per Pupil for all Schools 35 

part used by the manual training plant. One could go through 
the list of cities and he would find only City T, City W, and City 
G that account for expenditures for purposes of improving the 
school plant as distinct from expenditures for repairs and replace- 
ment. Thus we find included in the expenditures given for run- 
ning the schools during the period chosen expenditures both for 
maintenance and for capital outlay. But expenditures for capital 
outlay should not be included in the expenditures necessary for 
running the school plant. Capital outlay has for its purpose the 
accommodation of many other pupils than those attending during 
the year under consideration, and therefore expenditures for 
capital outlay should not be treated as a part of the expenditures 
for pupils now in attendance only. 

Again, Table XIII shows expenditures for repairs in City R 
to be $11.64 per pupil, in City F $6.21, in City P $2.71, in City 
A $0.03. That is, from the data available one city spent 488 per 
cent as much for repairs as another. 

These conditions show the second defect in the data obtained, 
revealing the same defect in the method of accounting for school 
funds. Every productive concern must expend money to repair 
parts of its equipment and structures. Unless the value of the 
equipment and structures has been decreased on the books in 
proportion to the decrease in actual value, these expenditures 
are to be charged to the running expenses of the concern. Every 
productive concern must likewise expend money for new equip- 
ment and sometimes new structures to take the place of old. 
If the equipment and structures replaced are carried at their old 
value on the books, these expenditures are likewise a part of the 
running expenses. Every growing concern must expend money 
for new equipment and new structures that are in addition to 
those already in use. These increase the permanent value of 
the plant. These expenditures may not be made because of the 
product that is being turned out now but because of the product 
to be turned out in the future. So the expenditures cannot be 
charged to the objects now being produced, but must be charged 
to the objects to be produced in the future. That is, every 
productive concern has found it necessary to keep account of 
expenditures for maintenance distinct from those for capital 



36 School Costs and School Accounting 

outlay. The second defect, then, that destroys for the purpose 
of the investigation the data obtained is this : 

There is no attempt to distinguish expenditures made 
to enable education to be carried on with present facilities , 
from expenditures made to increase facilities for educa- 
tion, i. e., there is no attempt to distinguish expenditures 
for maintenance from expenditures for capital outlay. 

Examination of the data in the preceding tables has shown 
(1) that, for the items of cost concerning which information is 
desired, it is impossible to get information concerning the cost 
of any of them, (2) that if we look for the total expenditures per 
pupil for running the schools for one year we cannot obtain such 
information because such expenditures have not been distinct 
from expenditures for new buildings and equipment, or for im- 
provements of the same. That is, stated again, we cannot get 
(1) the total cost per unit for education for one year in each city, 
or (2) the total expenditures per unit for education for one 
year in each city. As shown in the statement of our purpose, 
the next items of cost desired are the total cost per pupil for 
each kind of school, i.e., for all elementary schools, for all high 
schools, for all vocational schools, for all evening schools. 



CHAPTER VII 

PROBLEM TWO: COST PER PUPIL IN AVERAGE 

DAILY ATTENDANCE ON EACH 

KIND OF SCHOOL 

We can say at once, as was shown above, that we cannot get 
the total cost per unit for each kind of school, since account is 
kept only of expenditures; so that, immediately, the only accu- 
rate basis of comparison is lacking. But agaio, as before, we 
can attempt to learn the total expended per pupil for each kind 
of school. Examination with this end in view shows the follow- 
ing with regard to each city: 

City F spent for high school teachers, $19,515.77. No other 
information is given concerning expenditures for each kind of 
school. The one item above is worth little because we do not 
know whether it includes expenditures for salaries and wages 
for high school principal, for supervisors, for teachers, for jani- 
tors and labor, or includes expenditures for teachers only or for 
some combination of the above. Nothing in the other informa- 
tion contained in the statement of City F helps us to understand 
what this item contains. That is, this city gives no information 
that can be used to learn the expenditure for each kind of school. 

City C gives more information. This city spent the amount 
shown in Table XV. 

TABLE XV 

Amounts Spent for Each Kind of School as Shown in the Statement 

from City C 





High School, 


Elementary Schools 


Evening Schools 


Teachers 

Fuel 


$25,526.50 

23.83 

1,711.59 

767.41 

178.56 


$100,153.39 

731.23 

9,975.09 

3,038.82 
144.89 


$792.00 


Janitors and Labor 

Supplies and Repairs . . . 

Printing 

Supplies 


11.65 











37 







38 School Costs and School Accounting 

The only item not clear here is teachers. Without doubt, 
however, it includes personal services for administration, i.e., 
the principals' salaries, as well as for instruction. There is lack- 
ing, however, information concerning the amount spent by the 
high school distinct from that spent by elementary schools for 
supervision of music, for supervision of drawing, for gas and 
electricity, for insurance, for pictures, for text-books, and for 
apparatus; while no information is given concerning expenditures 
for evening schools except the above for teachers and supplies. 
Yet the evening schools were held in the high school or elemen- 
tary school buildings or both; and so part of the expenditures 
for fuel, janitors and labor, and supplies and repairs expended for 
high and elementary schools should be charged against evening 
schools. It can hardly be possible that but one evening school 
even can be charged with only $11.65 for supplies for a season, 
let alone two or more evening schools. The only information 
furnished by City C that we can use is the expenditures for 
teachers. 

City J gives no information whatever concerning the expen- 
ditures for each kind of school. It is apparently one of the 
cities that cares not enough for the proper provision of educa- 
tional opportunity to find out how much is spent for giving the 
majority of pupils an elementary education in comparison with 
the amount spent for secondary education in comparison with 
the amount spent for vocational education (except for manual 
training) in comparison with the amount spent for evening 
school instruction; but apparently does care greatly to know 
how much is spent for teachers in comparison with the amount 
spent for janitors' wages in comparison with the amount spent 
for secretary of the board of education in comparison with the 
amount spent for printing, and so forth. City J is doubtless 
one of the cities that wishes only to use its accounts to insure 
the faithfulness of its representatives by making them account 
for the amounts appropriated for education. 

There is an interesting condition revealed in the statement of 
City J, however. Education has long been considered as one 
great service; expenditures had to be made for various objects 
in order that the one great service could be performed. So 



Cost per Pupil for Each Kind of School 



39 



accounts were kept of amounts spent for the various objects, 
as teachers, fuel, etc. Then manual training was introduced 
into the curriculum. This was a distinct subdivision of the 
great service, education; that it was distinct and was a sub- 
division of education is shown by the fact that it was intro- 
duced so late in the development of education. And like all new 
things we purchase, whether as individuals or organizations, 
the cost had to be considered. So City J did and does now 
account for the expenditures that it makes for personal service, 
for material, and for the plant to instruct pupils in manual 
training. Is there any more reason why City J should account 
for the expenditures for instruction in manual training than 
for instruction in reading the English language, in writing 
it, in arithmetic, in each or any of the other subjects of 
instruction? 

In City N, the ninth grade of the elementary schools is housed 
in the high school building. So of the amounts spent for janitors, 
for water, light, fuel and repairs, the amount to be charged to 
the high school is not known. However, we do learn that there 
was spent for 





High School 


Elementary Schools 


Evening Schools 


Teachers 


$22,292.26 

22.87 

2,049.82 

1,469.72 


$110,744.42 

312.08 

4,177.69 

5,149.58 


$2,978.00 


Furniture 


Text-books 


4.95 


Supplies 


83.68 







City L, like City J, accounts only for certain objects of ex- 
penditure, though it does state that 1213.50 was spent for night 
school. What the amount includes we do not know. 

City R has the beginning of a system of accounting that 
would serve her purposes fairly well if it were properly used. 
But by making the library, domestic science, and manual train- 
ing divisions of the organization coordinate with the schools, 
and by including under general expense too many charges that 
should have been made to one or more of the divisions of or- 
ganization, the usefulness of the system has been minimized. 
Thus we cannot learn the total expenditure for instruction in 






40 School Costs and School Accounting 

each kind of school because to general expense have been charged 

for 

Teachers, Regular $40.00 

Teachers, Substitute 12.00 

Teachers, Music 310.00 

Teachers, Drawing 670 . 00 

Teachers, Domestic Science 600 . 00 

Teachers, Elocution 100.00 

Free Text-books 246.63 

Furniture 317.85 

Supplies 459.85 

The only items of current expense for which it is possible to 
get the amounts expended for each kind of school entirely dis- 
tributed are 





High School 


Elementary Schools 


Kindergarten Teachers 




$1,580.00 

288.04 


Water Tax 


$288.03 







The item of $288.03 for water tax for the high school and of 
$288.04 for water tax for School A, makes us at once ask on what 
basis the distribution of charges was made to the various divi- 
sions of the organization. Was the high school charged with half 
of the water tax because it used half the water, or because it has 
just as many pupils as School A, or because that was a con- 
venient distribution to make? The high school and School A 
are connected, practically forming one building. In the building 
is included also the superintendent's office. 

For City R we do find a somewhat more complete accounting 
of expenditures for night school as follows : 

Teaching $299.50 

Repair of School Houses 19 . 07 

Furniture 8.13 

Fuel and Lighting 28.60 

Janitors and Janitors' Supplies 6 . 24 

Supplies 13 . 58 

$375.12 

But, what is this information worth? Was only $13.58 spent 
for supplies for night school during the season? Were $6.24 suf- 



Cost per Pupil for Each Kind of School 



41 



ficient to pay both for the services of a janitor or janitors and 
for janitor's supplies during the season? Were $8.13 and $19.07 
sufficient to pay for the repair and replacement of furniture and 
of buildings due to carrying on the night school? It does not 
seem possible ; these are without doubt only certain expenditures 
that could be charged directly to the night school. The only 
datum we would be warranted in using for City R is the amount 
spent for teaching in the night school. 
City T states that there was spent for 



High School 



Elementaky Schools 



Repair of Schoolhouses 

Insurance 

Repairs (Fences, Walks, Lawns, etc.) 
Janitors' Tools and Supplies 



$229.24 

265.00 

19.23 



51,298.18 

1,176.10 

326.64 

9.80 



These are probably accurate statements of the amounts spent 
for the objects named. Such accurate account, however, is kept 
of none of the other items, not even of salaries of teachers, which 
are most easily charged to the different schools. This is due to 
the fact that City T is divided into districts, each under a local 
board having charge of the care of the school house in its dis- 
trict but having no control over other expenditures, which are 
therefore not charged to the different schools. 

City W has the most up-to-date and serviceable accounting 
system of the cities visited. Yet here, as in City R, such use is 
not made of the system as was probably intended. If it were 
used as it should be, not so many questions could be asked that 
it could not answer. The two defects are these: (1) manual 
training in the elementary schools and cooking are not charged 
to the schools in which they are taught, and (2) expenditures 
are charged to the general account that should be charged to the 
various schools. These are in addition to the defect common to 
all the cities, i.e., the accounting is not based on revenue and 
expense. 

The statement from City W does, however, show accurately 
the amounts spent, as shown in Table XVI. 



42 



School Costs and School Accounting 



TABLE XVI 

Amounts Spent for Each Kind of School as Shown in the Statement 

from City W 



High 
School 



Elementary 
Schools 



Evening 
Schools 



Repairs to Property and Buildings . 

Furniture and Fixtures 

Repairs to Furniture and Fixtures . 

Fire Alarm 

Teachers' Salaries 

Labor 

Washing Towels 

Heat 

Light and Power 

Shoveling Snow 

Binding Books 

Text-books 

Stock, Furniture and Fixtures .... 
Teachers' and Pupils' Supplies 

Janitors' Supplies 

Laboratory Supplies 

Clerical Service 

Electrical Supplies 

Laboratory Service 

Domestic Science 

Express 

Lumber 

Hardware 

Supplies 

Groceries for Cooking School 

Milk for Cooking School 

Ice for Cooking School 



$317.11 

191.67 

469.16 

112.09 

55,457.09 

335.27 

55.12 

1,470.90 

800.22 

68.65 

86.44 

2,099.88 

19.08 

1,458.18 

118.78 

433.39 

774.32 

347.49 

87.00 

74.19 

2.36 

401.68 

361.33 

12.38 



$3,248.51 
593.79 

2,233.76 

544.13 

62,864.59 

2,293.93 
310.60 

8,991.05 
497.36 
141.17 
185.30 

8,087.86 
130.00 

4,257.56 
744.62 



109.74 

274.86 

27.36 

15.92 



$7,139.50 



265.37 



100.92 



The above is an accurate statement of expenditures for each 
kind of school except that it does not include $558.09 for drawing 
supplies and $5,523.75 for special teachers' salaries, both of which 
are charged to the general account. With these exceptions the 
above might be used for purposes of comparison. 

City A has a form of statement, the purpose of which is to 
show periodically the amounts expended for each school and 
for administration for various objects. However, the tendency 
to charge to administration expenditures not quickly and easily 



Cost per Pupil for Each Kind of School 



43 



chargeable to each school results in the form being of little help. 
Some examples are the following: Of $473.04 spent for binding 
books $459.34 is charged to administration. Of $74.33 spent for 
flags $39.02 is charged to administration. Of $381.42 spent for 
graduation $219.29 is charged to administration. Of $877.86 
spent for manual training (other than personal service) $134.81 
is charged to administration. Of $124.90 spent for busy work 
$42.77 is charged to administration. And of $199.02 spent for 
cooking (other than personal service) $199.02 is charged to 
administration. In the statement of the other expenditures we 
find the same defect. The statement of expenditures for personal 
service follows: 





High 
School 


Elementary 
Schools 


Adminis- 
tration 


Total 


Janitors 

Regular Teachers 

Substitute Teachers 

Superintendent and Supervis- 
ing Principals 

Truant Officers 


$5,322.29 

41,021.17 

612.00 

2,600.00 


$10,515.74 

98,922.43 

2,974.75 

14,565.53 


$547.71 
1,378.87 

2,700.00 
725.00 


$15,838.03 

140,491.31 

4,965.62 

19,865.53 
725.00 











Because some expenditures for substitute and for regular 
teachers are charged to administration one would be justified in 
using for comparison only the data given for janitors, superin- 
tendent and supervising principals. 

Cities D, U, S, P, M, and B, like City J, give no information 
that one would be justified in using in making comparisons 
that are true and accurate, i.e., for comparing objects of expen- 
diture that differ only in the amounts expended. 

The statement of expenditures for City V may be accepted or 
rejected as desired, because its basis is not known, due to the fact 
that the superintendent of schools stated that he had no au- 
thority over the school finances and the secretary of the board 
of education, and because the secretary of the board was good 
enough to furnish the statement as given but not to allow exam- 
ination of his books or his system of accounting. It would seem 
that the statement should be used in all respects as given, were 
it not for the notable coincidence that we find the expenditure 
for the high school library exactly one-tenth of the total. With 



44 School Costs and School Accounting 

the exception of this item one is warranted to use the data con- 
tained in the statement of City V. 

For our purpose the usefulness of the data contained in the 
statement of City G is injured by two facts: (1) Some $16,000 
was spent for the manual training department without showing 
how the expenditure was distributed between elementary and 
high school pupils; (2) $6,698.18 was spent for a central heating 
plant, which furnished heat to the high school, an elementary 
school, and the administration division, but there was no dis- 
tribution of that expense. One is justified, however, in using cer- 
tain of the data concerning the expenditures for night school, 
which were as follows: 

Teachers' Salaries $4,813 . 95 

Janitors' Salaries 372 . 50 

Stationery and Supplies 122 . 89 

Free Text-books 28.22 

Incidentals 71 . 64 

Light and Power 63.79 

City E spent for salaries for instruction in domestic science, 
drawing, physical training, and music $4,876.19 that is not dis- 
tributed to the various schools. It does give the following in- 
formation that we might use: 





High 
School 


Elementary 
Schools 


Evening 
Schools 


Salaries 

Fuel 

Janitors' Supplies 

Disinfectants 

Telephones 

Pianos and Organs, Tuning, etc. . . 
Druggists' Supplies 


$728.62 

45.13 

119.75 

29.00 

10.50 


$5,187.65 

670.88 

843.75 

271.00 

265.75 

6.69 

14.40 

35.00 


$1,825.00 
1.46 


Music 






Rent of Chairs 


6.80 









City K uses the same system of accounting as City R; it has 
the same defects in that it charges too many expenditures to 
general expense and does not distribute its expenditures for 
manual training to the various schools. The information given 
in Table XVII was obtained from the statement : 



Cost per Pupil for Each Kind of School 



45 



TABLE XVII 

Amounts Spent for Each Kind of School as Shown in the Statement 

from City G 



Vocational Schools 



Evening Schools 



Teachers 

Free Text-books 

School Apparatus 

Repair of School Houses 

Insurance 

Fences, Sidewalks, etc 

Printing, Stationery and Postage 

Fuel. . 

Lighting 

Janitors 

Janitors' Supplies 

Miscellaneous 

School Supplies 



$1,540.00 



53.00 

401.31 

178.50 

14.25 

10.50 

29.50 

16.51 

416.66 

1.78 

21.93 

886.13 



t,208.00 
20.70 



7.50 



87.00 



8.25 



It may be asked what justification there is for giving these 
amounts as accurate statements of expenditures for the objects 
named, while there is not likewise given the amounts spent for 
elementary schools and high school. There is no justification 
except the feeling that these expenditures for vocational schools 
and evening schools are easier of identification and are less likely 
to be dropped into the general expense column, than is the case 
when expenditures must be distributed over many schools of the 
same kind. 

For City H the data shown in Table XVIII are accurately 
charged but for the fact that the expenditures for elementary 
schools, unless it is stated to the contrary, include expenditures 
for a teachers' training school that uses a part of one of the 
elementary school buildings. 



46 



School Costs and School Accounting 



TABLE XVIII 

Amounts Spent for Each Kind of School as Shown in the Statement 

from City H 



High 
School 



Elementary 
Schools 



Trade 
School 



Training 
School 



Fuel 

Transportation . . . 

Furniture 

Printing 

Books 

Libraries 

Gas 

Electricity 

Rent 

Telephones 

Insurance 

Repairs 

Janitors' Supplies 
School Clerks .... 

Teachers 

Janitors 



$1,498.00 



772.69 
354.38 
3,620.38 
74.65 
561.00 
271.76 



38.23 

285.00 

2,672.65 

76.21 

1,675.00 

62,430.17 

720.00 



$15,670.37 

984.90 

2,473.38 

1,956.41 

4,034.66 

452.05 

1,536.10 

1,711.37 

307.75 

1,084.37 

2,811.57 

18,116.88 

1,161.54 

6,280.00 

296,920.39 

29,278.01 



$779.20 

488.23 

3.35 

558.38 

161.33 

20.70 
1,084.60 

27.03 
475.00 

42.27 
120.31 

13,570.70 
1,065.00 



$90.00 

35.03 

252.95 



7.98 



2,608.00 



Study of these twenty cities has shown a third defect in the 
data obtained revealing the same defect in the methods of 
accounting. This is the defect: 

No city obtains the total expenditures for each kind 
of school, so that it is impossible to learn the totals ex- 
pended for high schools, for elementary schools, for vo- 
cational schools, and for evening schools. 

This means that the second purpose of the investigation cannot 
be accomplished. 



CHAPTER VIII 

PROBLEM THREE: COST PER PUPIL IN AVERAGE 
DAILY ATTENDANCE FOR EACH CHARACTER 

OF SERVICE 

The third purpose of the investigation was to learn the total 
cost per pupil in average daily attendance for each character of 
service performed in connection with education. These are ad- 
ministration, supervision, instruction, operation, maintenance, 
and capital outlay. These are each defined as follows: 

Administration is used here in its usual sense to include all 
services performed for an organization as a whole or a division 
as a whole, not chargeable directly to any of the units that com- 
pose the organization or division. This includes the determina- 
tion, direction, and inspection of work to be done or already 
accomplished in so far as none of such work is so specialized as 
to become a part of supervision. Thus the superintendent per- 
forms services that cannot be charged directly to high schools 
or elementary schools nor to manual training or arithmetic in- 
struction. The same is true of the principal of a school who is 
thus the administrative head of a division. 

Supervision includes all services whose purpose is to deter- 
mine the work to be done, to give orders that work be done, and 
to see that work is done in the performance of the various func- 
tions of education, e.g., instruction in drawing, in reading, and 
in geography. Administration exists to perpetuate the educa- 
tional organization, to keep it running with each part bearing to 
each other part the proper relations; it corresponds to line 
organization in the army and serves the same purpose. Super- 
vision is the result of functional organization; it determines 
largely the efficiency of an institution. It means centralization 
of control over specialized functions throughout an organization. 
In the army the surgeon is in control, under the commanding 
officer and representing him, of the care of the health of the 
army. In the school organization the supervisor of drawing, 
under the superintendent and representing him, is in charge 

47 



48 School Costs and School Accounting 

of the instruction in drawing for the purpose of making it as 
efficient as possible. 

Instruction is direct production in education, i.e., it is the 
service that is performed directly upon the material, children, 
for whose development the organization exists. 

Operation includes all services performed to provide the place 
in which the other services are performed. It includes the 
heating, cleaning, and ventilating of buildings and all that 
pertain to them. 

Maintenance, as previously explained, includes all services 
and things necessary to keep the school plant in its present 
condition so that the present amount of administration, super- 
vision, instruction, and operation may go on. 

Capital outlay includes all services and things that are for the 
purpose of increasing the amount or improving the quality of 
administration, supervision, instruction and operation. Here, 
for example, is included a new boiler in addition to that already 
in use, the new addition being made to increase the comfort and 
therefore the amount of work that can be performed in the 
instruction of children. 

Examination of the financial statements or of the summary 
table will show- how much information can be obtained con- 
cerning each character of service. We already know two facts 
concerning them: (1) no costs are obtainable, and (2) there is 
no clear distinction between maintenance and capital outlay, 
making it impossible to get the information concerning the cost 
of the first. So we need examine the data only to learn the 
expenditures for administration, supervision, instruction and 
operation. 

City F and City D record no expenditures for administration 
as distinct from other characters of expenditure. Cities J, L 
and U record an expenditure for personal service by the clerk of 
the school board or by the attendance officer with apparently 
no other expenditure for administrative purposes. Some cities 
like City R have charged to administration or general expense, 
not only all the expenditures made for it but also expenditures 
for teachers, text-books, and supplies, more than should be 
charged to it. City W has charged to the general account ex- 
penditures for kindergarten teacher, for special teachers, for 
drawing supplies, for graduation expense, and other items that 



Cost per Pupil for Each Character of Service 49 

should be charged to the schools. City A has charged to ad- 
ministration, expenditures for drawing material, graduation, 
manual training, sewing, busy work, cooking, regular teachers 
and substitute teachers, that should have been charged directly 
to the schools. 

City V states that it spent $4,890.00 for the board of educa- 
tion and $3,740.60 for the superintendent; but it does not give 
the expenditures for anything other than personal service. 
City S gives the salary of the superintendent and clerk but no 
other information concerning administration. City E has charged 
to administration and general expense, expenditures for drawing 
supplies, kindergarten supplies, and text-books, that should 
have been charged to the various schools. City K has charged 
to general expense expenditures for teachers, text-books, school 
apparatus, school supplies and cooking supplies, that should 
be charged to the various schools. In City H there have been 
charged to general expense, expenditures for superintendents 
and for the clerk's office; what these include is not shown. 
All of which makes apparent the impossibility of a true com- 
parison of expenditures for administration. 

To the incompleteness and indefiniteness described above is 
to be added the fact that no city records for administration 
the share that it should bear of the operation and maintenance 
expense of the school buildings in which the administration 
offices are located. This omission makes the operation and 
maintenance expense for instruction greater, and the operation 
and maintenance expense for administration less, than it actu- 
ally is. Thus it is found that a true comparison of the expen- 
ditures for school administration in twenty cities is impossible. 

The information concerning expenditures for supervision is 
more meager than for administration. The statements from 
Cities R, W, E, and K give the amounts spent for salaries and 
wages for certain subjects as drawing, music, and penmanship, 
but do not state whether the salaries are in payment of personal 
services for supervision or instruction in such so-called special 
subjects. Only three cities, C, A, and V state the amounts 
spent for the service of persons employed as supervisors. From 
no city was there obtained any information concerning expen- 
ditures for various supplies and materials for supervision. Nor 
does any city state how much was spent for supervision by 



50 School Costs and School Accounting 

school principals. Thus from no city are the data available on 
which to base a comparison of expenditures for supervision. 

The statements made above, concerning the deficiencies of 
the information of expenditures for administration and super- 
vision, could be repeated here in criticism of the information 
concerning expenditures for instruction. For where data are 
lacking concerning expenditures for these two services, by so 
much are the data concerning expenditures for instruction in- 
accurate in being correspondingly too great. Thus "City F 
and City D record no expenditures for administration as dis- 
tinct from other characters of expenditure" (p. 48). This 
means that the expenditures of City F for teachers' wages and 
high school teachers are inaccurate, at least to the degree that 
they include expenditures for administration. Likewise "the 
statements from Cities R, W, E, and K give the amounts spent 
for salaries and wages for certain subjects as drawing, music, 
and penmanship but do not state whether the salaries are in 
payment of personal services for supervision or instruction" 
(p. 49). "From no city was there obtained any information 
concerning the expenditures for supplies and materials and the 
various other services for supervision" (p. 49). By so much 
are the statements of expenditures for supplies and materials 
for instruction too great. Thus, as was the case with adminis- 
tration and with supervision, it is impossible to make a true 
comparison of expenditures for instruction. 

In trying to learn the amounts expended for operation we 
have difficulties as follows: 

City F gives no information concerning expenditures for 
operation. 

City C accounts for no janitorial supplies. 

City J accounts for $8,228.73 for heat, light and power, but 
for nothing else for operation. 

City N accounts for fuel and for water, lighting and power. 
Expenditures for personal service are given with truant officers 
under the title, "truant officers and janitors." 

City L accounts for fuel only. 

City T accounts for no personal services for operation. 

City G accounts only for janitors, for heat, for light and power. 

City S accounts only for janitors, and for fuel and light. 

City U accounts only for janitors and for fuel, light and water. 



Cost per Pupil for Each Character of Service 



51 



City P accounts only for janitors, for fuel, for light, and for 
water. 

City M accounts only for laundry service, for fuel, for gas 
and electricity, and for water. 

City B accounts only for janitors, and for fuel and light. 

City E gives no information concerning cost of janitorial 
service. 

For the remaining cities we get the information concerning 
their expenditures for operation as given in Table XIX. 

TABLE XIX 

Amounts Spent for Operation as Given in the Statements from 

Srx Cities 





R 


W 


A 


V 


K 


H 


Janitor 


$2,513.48 


§25,004.67 
2,974.71 

365.72 
209.82 


$15,838.03 
640.50 


$13,093.04 
13,886.82 


$21,589.05 

1,354.47 

15,566.50 
2,892.80 


$31,063.01 


Labor . 




Janitors and Janitors' 

Supplies 

Laundry 




Shoveling Snow 






Water, Janitors' Sup- 






Janitors' Supplies .... 




865.67 


824.13 
311.16 


1,358.06 


Towels and Soap 








Heat 




10,472.91 




Fuel 




17,947.65 




2,775.05 






9,181.62 










Gas 






78.84 




2,117.80 












3,067.73 






1,297.58 


1,173.76 

777.72 








Electric Light and 






Electrical Supplies . . . 
Water 


576.07 












Total 


$5,864.60 


$41,538.57 


$19,644.14 


$36,161.48 


$41,402.82 


$55,554.25 







We are able to compare for only these six cities the expenditures 
for operation. The number of course is insufficient, but it may 
be interesting to make the comparison as shown in Table XX. 



TABLE XX 

Expenditure per Pupil est Average Daily Attendance for Operation 

of Schools in Six Cities 



City B, $5.59 

City W 4.35 

City A 3.17 



City V $7.36 

CityK 5.08 

CityH 4.81 



52 School Costs and School Accounting 

As was the case with administration, supervision, and instruc- 
tion, so is it with operation; there are not sufficient data on 
which to base a true comparison of expenditures for the per- 
formance of that service. 

Of the impossibility of learning expenditures for maintenance 
and capital outlay mention has already been made. Thus we 
are faced with the fourth defect in the data obtained indicating 
a like defect in the systems of accounting employed: 

No city obtains the total expended for each character 
of expenditure, so that it is impossible to learn the totals 
spent for administration, supervision, instruction, oper- 
ation, maintenance, and capital outlay. 



CHAPTER IX 

PROBLEM FOUR: COST PER PUPIL IN AVERAGE 

DAILY ATTENDANCE FOR PERSONAL SERVICE, 

SUPPLIES, AND VARIOUS SERVICES 

The next purpose of the investigation was to determine the 
standard unit costs of education for certain objects of expense, 
viz., personal service, i.e., the service of persons whose time is 
placed at the disposal of the employer; supplies, i.e., those things 
that are consumed when used directly or indirectly for purposes 
of education; and various services, i.e., all expenditures for objects 
other than the two mentioned. 

Examination of the statements obtained from the twenty cities 
shows the following concerning expenditures for personal service : 

The statement from City F gives the amount spent for teachers 
and for high school teachers. Out of what fund the expendi- 
tures for other employees are made is not stated. It would 
seem strange for the superintendent's salary to be paid out of 
the contingent fund for it is hardly a contingent expense. The 
same is true of expenditures for janitors. Because City J has 
included an expenditure for medical inspection without stating 
how much of it is for supplies or other objects and how much is 
for personal service we are unable to learn the total expended 
for that object. 

City N spent $3,066.63 for evening schools and $3,960.88 for 
industrial training, giving no information as to the amounts 
spent for personal service, supplies, and various services. 

City L spent money for medical inspection, night school, and 
compulsory education, but in the statement from that city 
there is no information as to amounts spent for any objects. 

City T spent $1,100.00 for a public library with no statement 
as to the services and things purchased. 

City A stated that it expended $5,474.59 for evening schools, 
$686.29 for a drawing (evening) school and $650.11 for medical 
inspection, with no further information concerning the objects 
of the expenditures. 

53 



54 School Costs and School Accounting 

City G spent $2,370.75 for medical inspection, $1,819.20 for 
summer gardens and summer schools and $2,287.93 for an open- 
air class, but we cannot learn how much was spent for personal 
service, supplies, or other objects for any of them. 

City V states that $13,370.00 was spent for library purposes. 
Whether the expenditure was for books for school libraries or 
was for a library used primarily for school pupils is not evident, 
nor the amount spent for personal service, etc., if the latter was 
the case. 

Evening schools and medical inspection are stated by City U 
as having had money expended for them though for what objects 
the money was spent there is no information. 

The same condition is found in the statement of City S for 
compulsory education; of City B for playgrounds and vacation 
schools; and of City H for summer schools ($428.98), industrial 
education ($6,421.97) and for evening schools ($12,737.13). 

Thus of the twenty cities studied only Cities C, R, W, D, P, 
M, E, and K give in the financial statements presented the 
amounts expended for the service of persons employed by their 
school boards. There are not enough cities to make comparison 
more than interesting. Table XXI shows the total cost per 
pupil for personal service in these cities. 

TABLE XXI 

Amounts Spent per Pupil in Average Daily Attendance for Personal 
Service for Education est Eight Cities 

City C $23.33 

City R 26.34 

City W 29.80 

CityD 30.08 

CityP 33.83 

City M 32.53 

CityE 27.84 

City K 33.21 

The same cause that prevents a comparison of expenditures 
for personal service prevents a comparison of expenditures for 
supplies. That is, twelve of the cities include in their statements 
expenditures for the performance of certain services, which 
expenditures have not been analyzed to show for what objects 
they were made. Of the remaining cities we find that City C gives 



Cost per Pupil for Various Services 55 

together the expenditures for supplies and repairs; City R 
gives together the expenditures for janitors and janitors' sup- 
plies; City D gives together books and supplies. From only 
four statements can it be learned how much was spent for 
supplies. 

It would be a simple matter to obtain the amounts spent for 
other objects than personal service and supplies by subtracting 
from the total expenditures of each city the amounts expended 
for these objects. But we have shown that the statements do 
not tell accurately the amounts expended for these two objects; 
so that, even if the totals given were accurate statements qf 
expenditure, the results would not be comparable. And when we 
remember that the total expenditures as given in the statements 
include expenditures for capital outlay indistinguishable from 
those for running the schools during the year under consideration, 
we realize more the worthlessness of such a comparison. 

The uselessness of the data in the financial statements for 
learning the amounts expended for personal service, supplies, 
and various services for administration, supervision, instruction, 
operation, and maintenance has been shown in our discussion of 
expenditures for those characters of expenditure. The same 
indefiniteness, incompleteness, and overlapping were found as 
have been found throughout the discussion. This reveals a 
fifth defect of the data, indicating a like defect in the method of 
accounting: 

There is no common classification of objects of expen- 
diture, by which may be described the expenditures for 
all schools, for each kind of school, and for each char- 
acter of expenditure. 



PART II. A STUDY OF SCHOOL 
ACCOUNTING 

CHAPTER X 

DESCRIPTION AND USE OF DOCUMENTS OF 
EXPENDITURE 

In the preceding pages there have been listed specific defects 
that make worthless for our purpose the data of school ex- 
penditures obtained from twenty cities. These defects can be 
summarized in the one sentence: 

School administrative officers exercise practically no admin- 
istrative control through the financial details of their business. 

This statement is justified when we consider the administra- 
tive function. Administration of education is a distinct service 
just as education itself is. Administration is one of the divisions 
of the large function, education. The service rendered in ad- 
ministration is the decision as to work to be done, the ordering 
of work to be done and the inspection of work done. The action 
of administrative officers is determined by the information they 
receive concerning work done. In education such information 
has come from first-hand visits of administrative officers and 
from pupils' records. To a relatively small degree have actions 
of administrative officers depended upon information of finan- 
cial details. This has been due generally to the superintendents 
themselves. Their attitude is shown by the statement of one 
of their number that he "was employed to look after the educa- 
tion of the city's children; the treasurer of the board was chosen 
to look after the money." It is interesting to note that the 
expenditures per pupil for education in this city were among the 
highest of the twenty cities listed. That is, this superintendent, 
because, as we frankly believe, he regarded as his function the 
administration of the training of his city's children with little 
regard to expenditures, was able to supply but one-half or two- 
thirds the training that he could have supplied if he had given 
but a little more attention to his city's school finances. The 
manager of an industrial concern would not very long pay $75 

56 



Description of Documents of Expenditure 57 

for a service that he could purchase for $50 or less. Nor will it 
always be true that a school superintendent can spend $75 per 
pupil for education when the same can be furnished for $50 or 
less. Instead of being continually anxious to know how much 
has been spent for teachers, for supplies, and the like, as has 
heretofore been the case, successful superintendents will be con- 
tinually anxious to know how much teaching has been obtained 
for this expenditure, how much instruction in literature did 
this expenditure purchase, and the like. 

In order that it may be used to accomplish the purposes for 
which it exists, accounting must record certain classes of infor- 
mation. The three principal classes of facts are : data describing 
transactions with outsiders to which the organization is a party; 
data describing transactions between various divisions within 
the organization; and data summarizing and relating these 
transactions. That is, in its simplest form, accounting requires 
records of orders, receipts and payments of services and things 
supplied to the organization and by the organization; records 
of orders and receipts of services and things made by one di- 
vision of the organization upon other divisions of the same 
organization; and records, or better, accounts showing the condi- 
tion of the organization with respect to funds appropriated to 
purchase services and things received and supplied, and amounts 
paid and due. Accounting also makes provision for giving 
summarized information periodically concerning the above data. 

Our next step is to learn what documentary evidence superin- 
tendents and boards of education desire concerning their trans- 
actions; in what form accounts of transactions are kept; and 
finally, what information is required on the monthly summary 
or balance sheet. 

A. Requisitions 

There will first be examined certain documents required describ- 
ing the various financial transactions of school systems. These 
documents include requisitions, orders, payrolls, and vouchers. 

Every transaction within an organization originates in the 
need in some division for supplies or services. The officer or 
division whose duty it is to see to the supplying of that need is 
notified to do so by the receipt of requisitions from the division 
needing the services or things. We shall consider the various 
forms of requisitions in use in school administration. 



58 



School Costs and School Accounting 









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Description of Documents of Expenditure 61 

From seventeen cities were obtained requisition blanks such 
as were in use in the schools. From other cities none could be 
obtained because such forms were not used or the offices visited 
could not furnish them. 

A summary of the data contained and required on the requisi- 
tion forms examined is given in Table XXII. 

From this summary we find that eight cities use one form 
of requisition for all purposes, while other cities use one form 
for books and another for supplies, while Everett has one 
form for supplies, one for books, one for janitors' supplies and 
one for printed forms and kindergarten material. 

Nine of the cities have one or more forms containing a printed 
list of articles from which the objects desired are to be chosen. 

Requisitions are made both yearly and when needed. 

Responsibility for the requisition is placed upon the principal, 
who shows his certification to the statements made by placing 
his signature upon the forms. 

But four cities require more than one copy to be made out. 
In such case the principal keeps the duplicate copy, sending the 
original to the supply department or purchasing agent. 

Study of this table shows that certain information is generally 
desired when requisitions for articles come in to the central office. 

The requisition must show: 

1. Whence it comes. 

2. The date when it is made out. 

3. The quantity of goods desired. 

4. The description of goods desired. 

5. The signature of the principal, who thereby certifies that 
it is his opinion that the goods as listed and described are such 
as should be furnished the school. 

The other information that may be contained in a requisition 
is shown in the variations in practice exhibited in Table XXII. 
However, there are data that should be contained in each requi- 
sition such as: 

1. The names and sufficient description of the goods desired, 
to make their identification easy. 

2. The name of the school from which the request comes. 

3. The name of the grade from which the request comes. 

4. The signature of the teacher making the request. 



62 



School Costs and School Accounting 



Other data will be entered as is deemed necessary. Various 
requisitions in use are shown in the accompanying illustration. 



DEPARTMENT OF EDUCATION 

NIAGARA FALLS 
BOOK REQUISITION 



DEPARTMENT OF EDUCATION 

NIAGARA 1'AUS 

BOOK REQUISITION 



OATR OK RKUl'lSrTKXN- 



PLEASE send to. 



PILL IN BOTH PARTS OF BLANK. 




REcnvin the abo« Aetici-e* w nocs» vcthdtziop 



U"KlNOIJ»Al. 



£pFKOVEr>_ 



JOvaiCMW-H-B 



CITY OF LYNN 
SCHOOL DEPARTMENT 



Requisition in Use in Niagara Falls, N. Y. 

REQUISITION ORDER «Sl^± 



U. IK THIS • UkttR 



To Supply Department: 

Ple-ase send the following to. 



Date,^ 



.191_ 



.School. 



Dale Delivered C ^ e6 * 
Delivered 



Quantity 



Account Sub-Div. 



Price II Amount 




* Original — To be Sent to the Secretary (white) 



CITY OF LYNN 
SCHOOL DEPARTMENT 



Requisition Order Receipt 



For hooks and supplies sent to. 



Supply Dept No... 



TCACMCna MUST NOT riLL IK TMI* •LIB* 



Date. 



J9L- 



.School. 



Date Delivered Checked as Quan! ;, 
Delivered 



RECEIVED BY 

(SIGN SEPARATELY FUR BACH ARTICLE)' 



Duplicate — To be Sent to the Secretary (blue) 



CITY OF LYNN 
SCHOOL DEPARTMENT 



Copy of Requisition Order 
sent to Supply Department 

THIS COPY NOT TO BE DCTACHIO FROM THIS BOOH 



Date J91„ 



„.,.. School. 



Oaie Received Z ***» 
Received 



ARTICLES OROtRtO 



* Triplicate — To be Retained by Principal (pink) 
*Each is signed by Principal 

Requisition in Use in Lynn, Mass. 



Description of Documents of Expenditure 



63 



Form 26, 



MALDEN PUBLIC SCHOOLS. 

REQUISITION FOR MISCELLANEOUS SUPPLIES. 



,190 

.SCHOOL 



To the Superintendent op Schools: — 

I beg to submit below a careful inventory of the stock of miscellaneous supplies 
now on hand at this building, together with an estimate of the additional quantities 
which will be required to supply all needs until 190 



Principal. 



1. 
2. 
3. 
4. 

5. 

6. 

7. 

8. 

9. 
10. 
11. 
12. 
13. 
14. 
15. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 
24. 
25. 
26. 
27. 
28. 
29. 
30. 
31. 
32. 
33. 
34. 
35. 
36. 
37. 
38. 
39. 
40. 
41. 
42. 
43. 
44. 
45. 
46. 



Bells 

Blotters, for pupils (100's) . . . 
Blotters, for teachers' desks. . 

Calling Cards 

Card-board, 22x28 

Cardboard, 11x14 

Colored Sticks 

Crayon, colored (boxes) .... 

Crayon, white (boxes) 

Dennison's Fasteners, ? inch . 
Dennison's Fasteners, f inch . 
Erasers, blackboard (dozens) 



Ink, powder 

Ink, red 

Ink Fillers 

Ink Stands 

Ink-wells, Chandler 

Ink-wells, Jacobus 

Ink-wells, Star 

Ink-well Covers 

Machine Oil 

Mucilage (quarts) 

Mucilage (bottles) 

Pencils, gross 

Pencils, blue for teachers. 
Pencil Sharpeners. ...... 

Pens (lower grades) 

Pens (higher grades) 

Penholders (gross) 

Pitchpipes 

Pointers 

Rakes, blackboard 

Rubber Bands 

Rulers, 1 inch 

Rulers, \ inch 

Rulers, 1-16 inch 

Rulers, brass edge 

Sandpaper disks (dozens) 

Scissors 

Thermometers 

Twine, heavy , 

Twine, medium 

Waste Baskets 

Wooden Stools 

Yardsticks 



On Hand Needed 



. 



N. B. Order by units unless otherwise indicated. 

Let the number ordered be a multiple of 5 as far as possible. 
Send one copy only of this requisition. 

Requisition in Use in Maiden, Mass. 



64 School Costs and School Accounting 

But one city* was found that made use of a special printed 
form of request for services to be performed for repairs of equip- 
ment or buildings. 

The form used is as follows: 

REPAIRS 

." 190 

To Committee on School Houses : — 

The following matters need attention at this building : 



Principal 

School 

Ordered done 190 

by 

Completed 190 

Signed 

B. Purchase Orders 

After many requisitions have been filled the supply of goods 
infthe storeroom runs low and needs replenishing. Also there 
are demands for services and other supplies than those contained 
in the storeroom. These must be purchased from outside the 
organization. The order for goods is sent to the vendor on some 
standard form developed by the city as best serving its purpose. 
The forms of orders used in eleven cities are described in Table 
XXIII. Here we have much less variation in practice than was 
the case with requisitions. Of the eleven cities from which 
order forms were obtained we find that more than half of them 

1. Make at least one copy of the order in addition to the 
original copy. 

2. Necessarily enter the name of the vendor. 

3. Give each order a serial number. 

4. Enter the date of giving the order. 

5. Necessarily describe the goods ordered. 

6. Enter the price as obtained from some quotation or previous 
transaction. 

♦Requisition in Use in Everett, Mass. 



Description of Documents of Expenditure 



65 



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busi- 
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within 

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66 



School Costs and School Accounting 






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Description of Documents of Expenditure 



67 



7. Have the order endorsed by some officer representing the 
school board. 

8. Enter the number of the requisition for which the order is 
given. 

9. Have the duplicate copy of the order printed on different 
colored paper from that of the original. 

10. File the duplicate copy for use in checking the goods received. 

There is little change to be suggested in the data entered on an 

order. The variations in practice are shown in the illustrations. 

■ »BU**a1 

Gty of Lyon — School Department 



Purchase Order No j ,, ,, , ^. 



M 



Address,^*^— 






Please h»mnh us with the goo* named below, and send bill in DUPLICATE lor same lo Secretary and Agent. 



Shis- vis 



M. 



Ship to School Department, Lynn, 
at thu> address 1 „_,,..,. .-, ji 



■■Yours truly. 



Ptquui'loo No — ;-.:»- 

Original (White)— Sent to Seller 



Gty of Lynn — School Department 



flGKATURE. 



Purchase Order 7Vo 1 



Address.. 



Date^. 



J.91 



Record ol goods ordered by Supply Department. 



JUL 



Duplicate (Blue) 
Qty of Lynn — School Departmenf 



Purchase Order /fo.^ 



Addresf, 



Date, 



J91 



Supply Department receipt *t goods named below Return to Secretary and. Agent 



RecciTed in satisfactory 
condition by 



Triplicate (Yellow) 
To be Retained by the Supply Department Until Goods are Received 
Purchase Order in Use in Lynn, Mass. 



68 



School Costs and School Accounting 



Secretary, School Department 
Newtonville,. Mass. 
Please send to ' 



Requiithon No* 



.J9 

_ for the 



Department, the following goods \ 



Quantity 



(this must ae explicit and distinguishing. 1 
INI 



I CASE Of BOOKS. GIVE EXACT AMD TOLL TITLE. AUTHOW ANO PUOL1SH£J«, 



SPACES BELOW TO BE COT 
BLANK ON COPY SENT TO OPTICS 




Requested 



6y~. 



Approved. 



Purchase Order in Use in Newton, Mass. 



C. Payrolls 

Table XXIV shows that of the more than seventy-three entries 
provided on the payrolls used in the eighteen cities listed, only 
four items are entered by ten or more of them. These items 
are: 

1. The name of the school. 

2. The name of the month. 

3. The name of the payee. 

4. The amount due. 



There is no uniformity in the data required in the original 
document that describes the transactions between the school 
board and its employees whereby the board pays for personal 
services rendered it. A payroll should contain the following 
information : 

1. The name of the payee. 

2. The amount due the payee. 

3. The time during which the payee rendered service. 

4. The kind of service rendered. 

5. The division of the school system that receives the service. 

Other data can of course be entered, of which examples are 
given in the illustrations. 



Description of Documents of Expenditure 



69 



PAY ROLL 

Board op 1 Education 



POUGHKEEPSIE, JN". Y. 



191 



NAME 



POSITION 



Regular 
Salary 



Salary 

for 
Month 



Reduction 

for 
Absence 



Reduction 

for 
T. R. Fund 



Amount 

Due 



Face 




Reverse 
Payroll in Use in Poughkeepsie, N. Y. 



70 



School Costs and School Accounting 



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Description of Documents of Expenditure 



71 



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72 



School Costs and School Accounting 



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Description of Documents of Expenditure 73 



D. Vouchers 

After goods have been received or services have been rendered 
the school system is under obligation to make payment of money 
for the same. The services or things purchased are described in 
a bill which is rendered to the school board. Before payment is 
made the school authorities must examine the bill to ascertain 
the validity of the charges in order that they may vouch for it 
and approve its payment. For this purpose bills are usually 
rendered or copied on a form supplied by the school board; on 
the reverse of the bill is a form to be filled out by the employees 
and representatives of the board vouching for the validity of the 
bill and the propriety of its payment, which form when filled 
may become an order on the proper officer to pay for the services 
and things supplied. 

The entries contained in the vouchers in use in ten cities are 
described in Table XXV. In the data entered in these docu- 
ments the majority of cities agree as to the important matters. 
Thus we find that most of them provide for making the following 
entries in the vouchers: 

1. The date on which the statement is drawn up. 

2. The name of the vendor. 

3. The description of the services and things purchased. 

4. The amount due on each item. 

5. The total amount due. 

On the reverse side: 

6. The voucher number. 

7. The amount vouched for. 

8. The class of services or things purchased. 

9. The name of the vendor. 

10. The endorsement of the proper officers. 

A voucher containing such entries would be satisfactory pro- 
vided it contained also the date of the purchase, the number of 
the order on which it was made and the name of the appropria- 
tion to which the expenditure is to be charged. Forms of 
vouchers in use are shown in the illustrations. 



74 School Costs and School Accounting 

THE CITY OF YONKERS 



DEPARTMENT OF EDUCATION. 



ORDER MUST BE ATTACHED HERETO 



.3), 



Jldti* 



ORDER NO. SCHOOL 



NOTICE. — Hie number of each order issued for this account must be inserted in the "Order No." column above, andon the 
same line with its item, and also the orders proper must accompany the bill, otherwise pa\fment will not be mods. 

3 ijrrrba <fl»rttfi|. That the merchandise, materials or articles enumerated in the above account have been received, and the ser- 
vices specified performed; that they were necessary for, and have been, or will be applied to the use of this Department, and I 
further certify, that no part of said account has been paid or satisfied. 



y un i. 



on iters, . ., 



..J9t„ 



Signed........ 



Uitle of office . 

Face 



- 1 



E E _ 



II 



! I ! 



! 



! ! ! 



01 30.121(0 



9 



•i e 

l! 

15 



S '« 



.being duly sworn, says 



READ THIS AFFIDAVIT 

State of New York, 

County of Westchester, Jss: , T -..._ — 

City of Yonkers, | 

' *That deponent is duly authorized by claimant to make this affidavit and is fully 
acquainted with the facts herein stated. That- the labor oi services, merchandise, materials or articles charged in 
the within account or claim in the amount therein specified have been actually performed, made or delivered FOR THE 
CITY OF YONKERS; THAT THE ITEMS AND SPECIFICATIONS THEREIN ARE CORRECT; 
THAT THE SUMS CHARGED THEREFOR ARE REASONABLE AND JUST; and that no set-off 
exists, nor payment has been made on account thereof or claim assigned to other parties except such as are, included or 
referred to in such account, and that claimant is not an employee of the City of Yonkers*, 

Subscribed and sworn to before me this.^. ______.„„,„. _ 

day of a_ mmm 191 

Erase if made by claimant. 
Sign your name very plainly and in full. 



Signature of Person making the affidavits 



Reverse 
Voucher in Use in Yonkers, N. Y. 



Description of Documents of Expenditure 



75 



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76 



School Costs and School Accounting 



"53 



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Com. Sec, Comr., 

Mayor, Clerk, 

Compt. 




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CHAPTER XI 

DESCRIPTION AND USE OF VARIOUS LEDGERS 

Our next problem is this: How do these cities bring together 
the data contained in original documents recording transactions 
and relate them to resources in order to learn their financial 
condition? Expenditures are made from certain funds ; how are 
these expenditures related to such funds so as to show their con- 
dition? These questions can be answered only by studying 
methods in use in certain chosen cities that are examples of the 
practice in others. 

In Amsterdam there was shown to the writer one book in 
which the accounts were kept. There were some thirteen columns, 
one for each of the following: Date, To Whom Paid, Number of 
Warrant, Amount, Teacher's Wages, High School, Repairs, Fur- 
niture, etc., Library, Contingent, Bonds and Interest, Regents, 
Coal. For each expenditure there were thus entered the date, 
the payee, the number of the warrant authorizing payment, the 
amount and the distribution of the amount to one or more of 
nine objects. This method accounts only for expenditures, does 
not distinguish between capital outlay and current expenditures, 
gives only some indefinite information concerning expenditures 
for kinds of schools, makes it impossible to learn the amount ex- 
pended for administration, supervision, etc., and does not show 
the amounts spent for personal service, supplies, and other ob- 
jects. Such accounting serves only to prove the faithfulness of 
the authorities charged with the expenditure of school funds. 

In Port Chester expenditures were entered in a day book and 
posted from there to a ledger, which had an account for each 
appropriation, as credit against such appropriation. Each ex- 
penditure entered, together with information concerning it, was 
charged to some object of expenditure or other subject con- 
cerning which information was desired. This of course is the 
basis of all accounting. Other cities differ from Port Chester 
only in the way in which this is done. As used, Port Chester's 
method of accounting gives little of the information desired. 

77 



— 



78 



School Costs and School Accounting 



CITY CF NEWTON 
ACCOUNTS PAYABLE. SCHOOL DEPARTMENT. FOR MONTH CF 




Page One 



CITY OF NEWTON. 
MONTH OF 




Page Two 



CITY OF NEWT0N. 
MONTH 'OF' 19 




Page Three 



CITY OF NEWTON 



MONTH OF 




Page Four 



CITTI OF NEWTON. 



MONTH OF 



J2. 




Page Five 



CITY OF NEWTON 



ACCOUNTS PAYABLE. SCHOOL DEPARTMENT. FOg MONTH OF 




Page Six 
Register of Accounts Payable in Use in Newton, Mass. 



Description of Various Ledgers 



79 



By having ledger accounts for each school this city would be 
able to provide very much of the information desired. The same 
is true of a majority of the cities visited and the accounting 
methods in use. They could be made efficient instruments in 
administration if the administrative officers felt a desire so to 
use them. 

Newton makes use of the sheets shown in the illustration. 
Here are listed all bills to be paid. The objects to which the 
expenditures may be charged are sixty-two in number, each 
heading a column, in addition to which there are a column for 
the total expended and three blank columns. The number of 
the bill, the name of the vendor and the amount are entered 
in their proper columns, from which the total expended is dis- 
tributed to the various objects. But even in Newton, where the 
superintendent of schools, Mr. Spaulding, has made more use of 
cost data in his work of administration than any school official 
met in the investigation, it is not possible to distinguish current 
expenditures from expenditures for capital outlay. And on these 
sheets on which it was stated that the "only record is made" 
there is no provision for entering expenditures for personal ser- 
vice for administration, supervision, instruction, and operation. 
Nor is there provision made for getting the amounts spent for 
supplies and other things used in supervision. 

Of all the cities visited Lynn had provided the accounting 
system best adapted to accomplish the purposes that school ac- 
counting should serve. On the loose leaf sheets headed "Con- 
trolling Record of accounts payable" there is entered the 
information as shown in the illustration. On the back of the 



School Department— City of Lynn. Controlling Record of ACCOUNTS PAYABLE 

^ 7t€m9 warf and taktn JTtt-o amount fdr the mimlh endinff _ JQQ 




Page One 



CWgi»d tr> following appropriations i 




Page Two 
Controlling Record of Accounts Payable in Use in Lynn, Mass. 



80 



School Costs and School Accounting 



following sheet, which, when bound is opposite the record of ac- 
counts payable, are columns headed by the titles of appropriations 
in which columns expenditures are entered and thereby charged to 
the proper appropriations. On the record of accounts payable 
there is a column in which are indicated for what division of the 
school organization the expenditure is made and the object for 
which the expenditure is made. This shows the division of the 
organization, for each of which there is in the ledger a separate 
sheet or group of sheets on which there is a column for each of 
the objects to which expenditures are charged. In the case of 
repairs and alterations, instead of a column there is provided 
for each school a sheet on which is given the desired information 
concerning each transaction. 



Sktet #0. 

Distribution of item* cfiargr/i In 



City of Lynn — School Department 




Page One 



Gty of Lynn — School Department. 



tHufrthut um of item* chart fi 





T ' ' 






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r» c-gi., .-~ , 


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iilLL. 



Page Two 
School Ledger Sheet in Use in Lynn, Mass. 



From this city there was obtained more accurate information 
than from any other, yet even here we cannot get true costs nor ac- 
curate expenditures for each kind of school — because expendi- 
tures for cooking are not distributed and evening schools do not 
receive their share of expenditures and because various expendi- 
tures for such objects as drawing supplies, graduation expense, 
and special teachers' salaries are not distributed; nor can there 
be obtained information concerning each character of expendi- 
ture or each object of expenditure. 



Description of Various Ledgers 



81 



49 



Total Estimate $- 



DEPARTMENT OF 



CONTINGENT FUND 



_JiliJJlWUJJJJJU^^ 



Page One 



EDUCATION 




Page Two 
Ledger in Use in Niagara Falls, N. Y. 



The above has had to do with the means used in bringing 
together data concerning transactions so as to show the condition 
of school funds that must meet the obligations incurred in such 
transactions. These transactions have all been those to which 
the school system is a party. There are other transactions that 
take place within a school system itself. Certain of these we 
have mentioned, such as the requisitioning for supplies. One 
division of the school organization asks another division of the 
same organization to furnish it with certain articles of supplies. 
The requisition blank endorsed corresponds with the purchasing 
order sent from the school organization to an outside party. 
In the former case, data concerning transactions were brought 
together to get information concerning the condition of funds 
of school money. Here data concerning transactions are brought 
together to learn the condition of funds of school supplies which 
have been accepted as the exact equivalent of certain amounts 
of school moneys. Thus another problem is to learn what ac- 
count is kept of school supplies. 

But three cities were found that kept a continuous record of 
supplies. These were Lynn, Montclair, and Schenectady. Many 
other cities take inventory once a year, while New Haven was 

6 



82 



School Costs and School Accounting 



found to do so twice a year. Some cities apparently had no record 
of supplies once they were issued to the schools. In these cities 
the various divisions of the school organization receive supplies 
that were the equivalent of money and apparently no further 
questions are asked. Lynn, Montclair, and Schenectady have 
a continuous record of supplies on hand and of the divisions re- 
ceiving such supplies, to which divisions charges may be made 
for the supplies that they receive. 



Sheet Mo. . _ • City of Lyno — School Department 
STOCK BOOK. SUPPLY DEPT. y^ <,f ahui* 



Stock Book in Use in Lynn, Mass. 

Montclair keeps a stock record card of each article of supplies 
and the unit used in carrying on transactions in it. On the card 
are also spaces, one for the minimum quantity of stock permitted 
to be on hand, the other to indicate the maximum to be ordered. 
When the quantity on hand reaches the minimum, a purchasing 
order must be issued for the quantity indicated as the maximum. 
A similar record is kept of books used except that no minimum or 
maximum quantities are entered on the cards. 



TIT 
ACT 
PUB 


LG....™.. 

noR 




— 







BOOK RECORD. 


RPonn«6-2S09- - li 


LISHER 








RECEIPTS. 




DISBURSEMENTS. 




D«l. 


Nan. 


Edition 


Frier. 


Di.cl. 


Pram 1 D«<* 


Nasi. 


To 


Dote 


Ka, 


To 















































Book Record Card in Use in Montclair, N. J. 



Lynn made use of a sheet like that shown in the illustration 
for each article of supplies. A card was also used for wood and 
another for coal for each school. These cards were open to in- 
spection by the janitors and were being used for the third year 
when the city was visited. It was stated that each year since 
their introduction the unit cost for fuel had decreased over that of 
the preceding year. The sheet and cards used by Lynn supply 



Description of Various Ledgers 



83 



STOCK ROOM RECORD Maximum. 



Minimum. 



DATE II QUANTITY COST AMI. DATE WITHDRAWN BALANCE DATE WITHDRAWN BALANCE 




Face 



DATE A WITHDRAWN I BALANCE DATE WtTHDRAWN BALANCE 




Reverse (Lengthwise) 
Stock Room Record Card in Use in Schenectady, N. Y. 

















SCHOOL 








OATC 

DELIVERED 


CON. 
NO. 


KIND 


TONS 


AMOUNT 


DATE 
DELIVERED 


CON. 
NO. 


KIND 


TONS 


AMOUNT 



















































Coal Record Card in Use in Lynn, Mass. 



BOOK ACCOUNT; 



To be filled in duplicate : one retained by the principal, 
one. by tlie teacher. 




The above list represents the books and the number of each with which you are charged at the beginning of the year. Please examine, and if 
found correct place a check (*0 in the " September" column ; if you do not have as many as are indicated in the "Charged" column, record the 
number in the "September" column. At the end of the year repeat the process in the "June" column. In the columns **Co**''"8o7</,"««c • 
mate (be record for the entire year. In the last three columns record the condition of your books at tie end of May. 



Principal. 



Book Account in Use in Everett, Mass. 



the same information as those used by Montclair. The informa- 
tion contained on the card used by Schenectady is shown in the 
illustration. Each of these cities is able to tell at any time the 
value and quantity of supplies on hand in the storeroom and 
the quantity issued to any school or all schools. Lynn and 
Montclair are able to learn whether one school is using more 
than its share of goods. However, the schools are charged for 



84 



School Costs and School Accounting 



the goods issued to them, but not the division of the schools 
using the goods. Because of this defect it is not possible to learn 
the cost of supplies used in teaching any grade in the elementary 
school or any subject in the high school. 

We have found that the boards of education of all school sys- 
tems account currently for the funds entrusted to them; the 
boards of education of three cities account currently for the sup- 



Text-book Record Card 










Primary Grades 









, J) 


ate 








T.TL* 


nm. 


c*»r,« 


F 'Is«°* 


-""'fl 


nm 


G»D. 


"I'm' 


N »o'r> 


'Aesop's Fables 


G, 








Cyr's Pfimer 


G» 








All the Year Round, Autumn 


Ca 








Cyt's. I 


C. 








All the Year Round, Winter 


G. 








Cyt'a II 


G. 








All the Year Round 4 Spring 


. c. 








Cyrt. in . 


G. 








All the Year Round; Summer 


U 


















Andersen's Fairy Tales, I 


C. 








First NfflSre ReTder 


A,ac 








Arnold Tamer 


S.& 








Graded Literature, I 


Mt,M 








Katdwin'sjt 


AtBX 








Graded Literature, It 


M.M. 








Baldwin^ II 


AJ5X 








Graded Literature, tft 


M.M. 








Baldwin's III 


A£C 








Ctimml Fairy Tale* 


<«, 








Baldwin's Fairy Tales and Fables 


AJfcC 








Hawthorne^ I 


Globe 








Carroll's Around the World, t 


S.B. 








Hawthorne} It 


Globe 








Child fife in Many Lands 


R.M. 








Hawthorne. Ill 


Globe 








Child Life Piimer 


Mao 








Hiawatha Punier 


H.M. 








Child UtV u l 


Mao 
















Child Life, 11 


Mac. 








In Mylhland. 1 


fduc, 








Child Life, III 


Mac, 








UMythland.fi 


Educ. 









Face 



TITLB- 


m. 


G..D. 


"i;r 


"Eno'dl firm 


P,:. 


'■■""'" 


"J^' 


.c.o: 


Jones, I 


G. 






' 


Ward's. Primer 


S. B. 




Jones. 11 


G. 








Ward's I 


S. B. 








Jones III 


G. 








Ward's. It 
Ward's HI 


S. B. 
S. B. 








Morse Copy Book. I 


S. B. 


B 
















Morse Copy Book. II 


S. B. 


2 
















Morse Copy Book, 111, 


S, B. 


3 
















Nature's Byways 


S V B. 


















Nichols Arithmetic, II 


T. B. 


















Normal First Music Reader 


S. B. 


















Scuddei's Fables and Folk Stories 


H. M. 
















Stepping Stones, I 


S,B. 


















Stepping Stones, II 


S. B. 


















Stepping Stones, III 


S. B. 


















Stories of Great Americans for Little Americans 


ABC 


















Stories of Creat Men 


Educ. 


















Sunbonnet Babies' Trimer 


K.M. 


















'Timer's Stories for Young Childten 


G. 



















Reverse 
Text-book Record Card in Use in Maiden, Mass, 



Description of Various Ledgers 85 

plies purchased by them; but not one city was found in which 
the board of education accounted currently for the property en- 
trusted to it and purchased by it. In no city was there found any 
ledger or other means by which were recorded and related all 
the transactions that took place between the school organization 
or any division of it and any of its property. The school board 
of each city received for its disbursement during the year certain 
funds, of the expenditure of which it kept accurate record. At 
the beginning of the year it likewise received for its administra- 
tion certain property. Of the value of that property at the be- 
ginning of the year it had no record; of the worth of the property 
at the end of the year it furnished no record. It rendered no 
full accounting of the decrease in value of the property due to 
depreciation and other causes; and of the increase in value of 
the property due to alterations and additional equipment it 
rendered no accounting; — though the value of the property en- 
trusted to each board of education was worth many times the 
appropriations of money entrusted to it. 



CHAPTER XII 
DESCRIPTION AND USE OF FINANCIAL STATEMENTS 

The last problem is to learn in what form periodical, preferably- 
monthly, statements are rendered to enable the public, if it 
desires, and especially the legislative body, the board of educa- 
tion, to have such information as will give them a true and com- 
plete knowledge of the financial condition of the school system. 

For the board of education of Auburn there are rendered two 
monthly statements, a financial statement, and a schedule of 
expenditures. As shown in the illustration, in the monthly 
financial statement are given the receipts from various sources, 
under disbursements the expenditures for certain large appro- 
priation items, under balances the amounts on deposit in various 
banks and the amount of cash. A "Special Building Account" 
is reported upon in addition to the above. The disbursements 
under the large items of appropriations are further analyzed in a 
second statement as shown in the illustration. 

The financial statement makes possible the comparison of 
one month with another; but it does not permit comparison of 
one month with the corresponding month of a previous year nor 
does it show the total expended to date. The accounts listed in 
the second statement have the defects mentioned previously 
in our study of costs. The statement enables one to make a com- 
parison from month to month simply of expenditures for cer- 
tain objects; it gives no statement of expenditures in terms of 
services performed. 

The city of Beverly presents a statement that is more useful 
though peculiar in certain respects. Three columns make possi- 
ble the comparison of the expenditures for the period this year 
with the corresponding period of two previous years. The 
statement gives, in addition to expenditures and the total ex- 
pended, the amount of obligations contracted in the form of 
salaries to be paid, for maintenance, for bills on hand, and for 
fixed charges for the remainder of the year. The sum of the total 
amounts expended and contracted, deducted from the total of 

86 



Description of Financial Statements 



87 



BOARD OF EDUCATION. Monthly Financial Statement 









1 TT'lFl 


General Account. 

Receipts. 

Balance, Aug. 1 ', 

City taxes, 

State Apportionments, 

Tuition, 

Interest, 

Miscellaneous, 












Total. 










Disbursements. 

Deficit, Aug. /. 

Salaries, 

Supplies and expenses, 

Equipments, 

Buildings and sites, 












Total. 




J 






Balances. 

Nat. Bank of Auburn, 
Cayuga Co. Nat. Bank, 
E. R. Fay & Sons, 
Wm. H. Sexoard & Co., 
Cash, 










'total. 




:' 






Special Building Account 

Receipts. 










Total. 


. 










Disbursements. 












Total. 










Balances. 

Nat. Bank of Auburn, 
Cayuga Co. Nat. Bank, 
E. R. Fay & Sons, 
Wm. H. Seward & Co. 
Cash, 










( 


total. 











Monthly Financial Statement in Use in Auburn, N. Y. 



88 



School Costs and School Accounting 



SCHEDULE ONE. 



Salaries. 

Superintendent, Clerks, Officers. 
Teachers, Principals and Supervisors. 
Medical Inspectors. 
Janitors. 



TntAJ. 



Supplies and Expenses. 

Administration Supplies and Expenses. 

Janitor Supplies and Expenses. 

Miscellaneous School Supplies and Expenses. 

Manual Training Supplies and Expenses. 

Domestic Science Supplies and Expenses* 

Pupils' Free Supplies. 

Text Books for Indigent Pupils. 

Fuel. 

Lights, i 

Power. 

Water. 

Insurance. 

Printing. 

Lectures and Entertainments. 

Miscellaneous Expenses. 



Tfoal. 



Equipments. 

Apparatus. 

Furniture and Furnishings. 

Pictures and Casts. 

Library. 



JTfitsL 



Buildings and Sites. 

Repairs and Improvements. 
Neu) Sites. 
New Buildings. 



Total. 



Monthly Financial Statement, Schedule One, in Use in Auburn, N. Y. 



amounts received and available, gives the working balance for 
the remainder of the year; which makes this statement of real 
help to the school authorities. But one wonders why expendi- 
tures except for salaries are considered as for maintenance. The 
term maintenance is usually used to mean something very much 



Description of Financial Statements 



89 



different from " everything but salaries." The statement from 
Beverly is good as a presentation of the financial condition of 
the school system as regards its moneys. There is no statement 
giving an analysis of expenditures. 



CITY OF BtVLRLY SCHOOL DLPARTMLNT 
Expenditures— Comparisons— Balances 



^^gowwjy 


PATH) 




19 


19 19 


ADMINISTRATION SALARIES 








INSTRUCTORS' SALARIES 








JANITORS' SALARIES 








TOTAL SALARIES 




1 




MAINTENANCE J BUILDINGS 








MAINTENANCE: SUPPLIES 








MAINTENANCE: MISCELLANEOUS 








TRANSPORTATION 








SUPPORT OF TRUANTS 








TOTAL MAINTENANCE 








TOTAL EXPENDED 








1 / Salaries 








OBLIGATIONS \ 

Xj. Maintenance 








CONTRACTED 1 

3 l Bills on hand 








TOTAL EXPENDED AND CONTRACTED 








( Salaries 








WORKING BALANCE] 

(. Maintenance A 








Total fixed charges for balance of year* 








Free for use on Maintenance^ 'Buildings 








■i «i »< <* Maintenance; Supplies A 








ii .. >> ii Maintenance; Miscellaneous 








•See Detail. 









Monthly Statement of Expenditures in Use in Beverly, Mass. 

Of the form and content of the financial statement of Little 
Falls we have no knowledge. Probably, as in Auburn, it is a 
simple statement of receipts, expenditures, and the balances to 
be expended. Little Falls does, however, distribute its expendi- 
tures each month in a "distribution book" in accordance with 
the form shown in the illustration which was taken from one of 
its pages. This distribution is defective as shown early in the 



90 



School Costs and School Accounting 



study; also it permits no quick comparison of month with month 
of the same or previous years nor does it show the total expended 
to date nor even the balance to be expended with comparisons 
of these amounts with those of previous years. This form provides 
for but the first step toward a proper statement of expenditures. 

CITY OF LITTLE FALLS, N. Y. 
Department of Public Schools 

Expenditure for Each School in the Month of 191 



Designation op Account 



Gen- 
eral 
Expense 



High 
School 



Benton 
Hall 



Church 

Street 



Jeffer- 
son 

Street 



Li- 
brary 



Domes- 
tic 
Science 



Manual 
Train- 
ing 



Teachers Regular 

Substitute 

Music 

Drawing 

Physical Training. . . 

Kindergarten 

Domestic Science . . . 

Elocution 

Manual Training 

Total Teachers 

Libraries 

Free Text-books 

School Apparatus 

Sites and Permanent Improve- 
ments 

Repairing School Houses. . . 

Insurance 

Fences, Sidewalks, etc 

Furniture 

Printing, Stationery and Office 
Exp's 

Fuel and Lighting 

Janitors and Janitors' Supplies 

Supplies 

Water Tax 

Bond and Interest 

Miscellaneous 

Superintendent 

Clerk , 

Librarian 

Attendance Officers 

Other Officers 

Total Contingent 

Grand Total 



Monthly Statement of Expenditures in Use in Little Falls, N. Y. 



The monthly distribution of expenditures of Maiden is sub- 
ject to the same criticism as that of Auburn with the exception 



Description of Financial Statements 



91 



that Maiden does show the expenditures for each division of the 
school system. Yet, because a separate sheet is made out for 
each school, it is difficult to compare quickly the schools one with 
another. 






School. 



191 



Nwn | iuuury 


February J March 1 April 


Mjj 


JUM 


J-ly 


August {I September 


««. 


N...— 


I*-*. 


t«uii* 


•JUW1KO MA 
.KLBCTIUC UC 

rues 
reurrnna 

c*a 

O%AD0ATK>» 

JAtOTOfS SO 

IAMB. 

•UJIOAl. TKAI 
■xn AKD OK 

romoa 

CI OEWXAJ.L 

rautfworae 

WTBJiKD 

ttUft 

mum 

rOT*t (FCIDH 


IfT AKD rOWSB 

PUB 

KINO 
3BB3 

iuSV wo»« 
■BASSU 

rtfe 

SlfNMia 






















































■nacipH 

«ocnATrmt».Ai!» mun» 

fAMTOt* 

UCfUl TUCUIU 

Bmrrrm -TBACHcms 

ftnilT.WfR9 
wnt SALAmm 






















































TBTMOn 

■xsrcAi, anrBCfiaa 
iwiacnc powtaj»» 

CVtVtMG iCHOOifi 
«J»TWC >CHO0L' 






















































MA) 

























































Monthly Financial Statement in Use in Maiden, Mass. 



In Lynn, the statement of expenditures is given as shown in 
the illustration. It is a financial statement, simply comparing 
expenditures to date for the objects listed with the amounts 
estimated for the year giving the balances unexpended and 
making comparison with the same period of the preceding year. 
There is no statement of expenditures for the various divisions 



92 



School Costs and School Accounting 



of the school organization such as Lynn is able to give and such 
as would be most helpful to the school authorities. 



EXPENDITURES FOR NINE MONTHS ENDING OCTOBER 1, 1912 

Estimated Expended ExPENDED Balance of 

J^ N £- to Oct. 1, to Oct. 1, fSfJfSi" Overdrawn 

TURES FOR 1Q10 1011 TION UNEX- 

1912 lylJ ml PENDED 

1. Salary Pay Roll $13,381.67 $9,921 .22 $10,697.84 $3,460.45 

2. Day Teachers' Salaries 279,625.30 189,388.00 189,562.38 90,237.30 

3. Janitors* Salaries 29,709 . 00 21,581 . 61 20,466 . 44 8,127 . 39 

4. Evening Teachers' Salaries 8,850.00 3,714.00 3,752.00 5,136.00 

5. Evening Janitors' Salaries 1 ,238 .75 514 . 50 467 . 00 724 . 25 

6. Pensions 900.00 675.00 300.00 225.00 

7. Schoolhouse Repairs, Alterations, 

Rent, etc 11,350.00 7,351.78 12,627.45 3,998.22 

8. Fuel 15,500.00 13,552.82 11,860.02 1,947.18 

9. Printing 1,000.00 903.39 1,235.10 96.61 

10. Text-books 5,000.00 5,689.27 8,284.86 $689.27 

11. Reference Books 132.80 

12. Teachers' and Pupils' Supplies 9,000.00 6,536.60 8,337.17 2,463.40 

13. Janitors' Supplies 900.00 881.61 924.08 18.39 

14. Horse and Wagon Expense 918.33 678.68 380.50 239.65 

15. Express and Delivery 500.00 332.70 392.26 167.30 

16. Washing Towels and Belts 440 . 00 256 . 92 296 . 64 183 . 08 

17. Light and Power 2,700.00 2,280.90 1,759.60 419.10 

18. Telephones 660.00 514.50 595.98 145.50 

19. E. H. S. Laboratory Service 56 .00 

20. Graduation Expense 450.00 534.45 456.32 84.45 

21. Commitment of Truants 2,600.00 1,763.28 1,268.50 836.72 

22. Advertising 60.00 37.15 24.95 22.85 

23. Transportation and Expense of Offi- 

cers 110.66 75.04 60.91 35.62 

24. Transportation of Children 550 . 00 300 . 00 250 . 00 250 . 00 

25. Committee Expense 17.00 5.00 10.45 12.00 

26. School Census 685.50 685.50 

27. Tuition 60.00 48.28 6.00 11.72 

$386,206.21 $267,536.70 $274,205.25 $118,669.51 $773.72 

Receipts to Oct. 1, 1912 $715.75 

Receipts to Oct. 1, 1911 892.04 

Monthly Statement of Expenditures, Lynn, Mass. 



The city of Newton gives a statement for the year to date of 
appropriations, amounts expended and unexpended for regular 
schools and vocational schools providing for comparison with 
the previous year. These are further analyzed as shown in the 
illustration. This statement, surpassing that of Beverly in show- 
ing for what expenditures have been made, does not have the 
great advantage of the Beverly statement in showing the obliga- 
tions contracted and the funds available. 



Description of Financial Statements 



93 



NEWTON SCHOOL COMMITTEE 



SALARIES 
Teachers 
Superintendent 
Secretary 
Clerks 

Truant Officer 
Janitors 
Total 

INCIDENTALS 
Books 

School Supplies 
Janitors' Supplies 
Repairs 
Furniture 
Printing 
Truancy 
Lighting 
Miscellaneous 
Total 

FUEL 

Wood. 
Coal 
Gas 
Total 

CONVEYANCE OF PUPILS 

EVENING SCHOOLS 
Salaries — Teachers 
Salaries — Janitors 
Fuel 

Incidentals 
Total 

VACATION SCHOOLS 
Salaries — Teacher* 
Salaries ■*— Janitors 
I ncidentals 
Total 

TECH. SCHOOL EQUIPMENT 



REGULAR 



VOCATIONAL 



TOTAL 



GRAND TOTAL 

Monthly Statement of Expenditures in Use in Newton, Mass. 



I 



94 



School Costs and School Accounting 



REGULAR SCHOOLS 



The Chairman presented the following, report of Appropriations, expenditures and unexpended balances for the current fiscal 
year: ( ) 



Salaries. 


APPROPRIATION 


EXPENDED 


UNEXPENDED 








19, 








Supplies and Incidentals. 








19 








Fuel, 








19,- . 








Conveyance of Pupils. 








»0 , 








Evening Schools. 








' 19 








Vacation Schools. 








19 .> 








Technical High Equipment 








19 








Receipts from Tuition, 




' 




19 . 








Receipts from Dog Tax. 








19 








School Income. 








19 • . 








Appropriation. 








19 
















Total, l!> 




— ^ 




Total, 19 






1 



Monthly Statement of Expenditures for Regular Schools in Use in Newton, Mass. 



Description of Financial Statements 



95 



VOCATIONAL SCHOOLS 



The Chairman presented the following report of appropriations, expenditures and unexpended balances for the current fiscal 
year: ( ) 



DAV 

Salaries. 
19 • 


APPROPRIATION 

i 


EXPENDED 


UNEXPENDED 








Supplies and Incidentals. 
19 








Fuel. 
19 








EVENING 
(9 








RECEIPTS FROM TUITION. 
Day 
19 








Evening 
19 








SCHOOL INCOME. 
Day 
19 






. 


• Evening 
19 • 








STATE REIMBURSEMENT. 
Day 

1? k 








Evening 
l» 








GENERAL APPROPRIATION. 
19 








Total, 19 « 








Total, 19 v 









Monthly Statement of Expenditures for Vocational Schools in Use in Newton, 

Mass. 



96 



School Costs and School Accounting 



In Poughkeepsie Superintendent Shear, dissatisfied with the 
financial facts supplied to those in authority when he came to 

MEMORANDUM— SEPTEMBER 4, 1912 

DlSBURSE- 

Appropriations ments Balance 

General Expense $5,378.09 $5,271.64 $106.45 

Clerk ' 500.00 400.00 100.00 

Carpenter 840.00 560.00 280.00 

Furniture 500.00 149.00 351.00 

FuelandLight 4,700.00 4,843.28 000.00 -$143.28 

Insurance 800.00 952.60 000.00—152.60 

Janitors' Salaries 5,500.00 3,577.36 1,922.64 

Night School 1,000.00 667.00 333.00 

Printing 600.00 390.77 209.23 

Repairs 6,500.00 3,000.58 3,499.42 

Supplies 3,000.00 2,113.91 886.09 

Superintendent 3,000.00 2,000.00 1,000.00 

Text-books 3,000.00 2,519.11 480.89 

Compulsory Education 1,200.00 644.35 555.65 

Teachers' Salaries 71,000.00 40,931.85 30,068.15 

Teachers' Ret. Fund 3,968.85 1,050.00 2,918.85 

Playgrounds and V. S 700.00 389.91 310.09 

School Nurse '.. 700.00 390.00 310.00 

Upper Church St 78,712.50 53,154.00 25,558.50 

$191,599.44 $123,005.36 $68,889.96 -$295.88 

Note. 
High School 340.75 

Total Disbursements $123,346. 11 

Monthly Statement of Expenditures, Poughkeepsie, N. Y. 



DISBURSEMENTS BY SCHOOLS 
of lb* City at PontUteepsle. N. Y„ for tho month <.ndrd____ 



H. for V .N igkl ScVl 



Supervisors 

Teachers 

Janitors 

At'nd'ce Officer 

School Nurse 

School Carpen- 
ter 

Total Salaries 

Gen'l Expense 

Clerks 

Furniture 

Fuel and Light 

Insurance 

Printing 

Repairs 

Supplies 

Text-books 

Teachers' Re- 
tirement Fund ' 

Play Grounds & 
Va't'n Schools 



Monthly Statement of Expenditures in Use in Poughkeepsie, N. Y. 



that city, determined to know what was being expended for each 
division of his system. The form shown in the illustration was 
introduced by him to gain this information. While it is possible 






Description of Financial Statements 97 

to compare expenditures by schools as in Little Falls and other 
cities, yet as in those cities it is not possible to compare the ex- 
penditures for this month with the expenditures for any other 
period. The change in Poughkeepsie is an instance of the desire 
on the part of the administrative officer for financial data that 
will aid him in performing his function more efficiently than he 
could with financial data that show only the amounts received, 
expended, and on hand. 

From the statements studied we find that 

1. No city demands periodically a complete statement of 
revenue and expense. 

2. No city renders any statement of the condition of the 
properties entrusted to it. 

3. But one city, Beverly, states the amount of obligations 
already incurred at the date of rendering the statement which 
enables the school authorities to know the amount available for 
other purposes. 

The preceding pages show the extent to which the inability 
of cities to furnish the data desired is due to the inadequate 
mechanism used by the school authorities in recording, treating 
and reporting financial facts. Helpful information can be re- 
corded and become useful only after the forms and methods 
for its collection and treatment have been provided and elabo- 
rated. This problem is considered in Part Three. 







PART III 

A SYSTEM OF SCHOOL ACCOUNTING 
RECOMMENDED 

CHAPTER XIII 

PURPOSES TO BE SERVED BY THE ACCOUNTING 
SYSTEM RECOMMENDED 

The following pages are given to the explanation of a system 
of accounting, the use of which shall enable school authorities to 
answer for themselves the questions that this investigation set 
out to answer. The methods used in this system include certain 
methods already described in the preceding pages, gathered 
in the visits to the cities listed, others obtained from investiga- 
tion of accounting as carried on in manufacturing concerns of 
different types, and from material obtained from the "Manual 
of Accounting and Business Procedure for the City of New 
York, " 1909, and the " Advance Sheets of Standard Departmental 
Forms for Accounting and Reporting' ' effective in Philadelphia 
on January 1, 1913. 

Every step taken in the system of accounting here described 
is to accomplish one or more of these three purposes : 

1. To provide for each transaction an original document that 
will contain a complete history of the transaction from its begin- 
ning to its completion, including the fixing of personal responsi- 
bility for each step taken, and will serve as the best evidence 
obtainable to protect the city in any action that might be taken 
as a result of the transaction. 

2. To make it possible for those in authority to account for 
funds appropriated for school purposes. 

3. To furnish the administrative officers such information 
as will enable them to decide whether every service is performed 
at the lowest cost compatible with maximum efficiency. 

98 



Purposes to be Served by the Accounting System 99 

If the reader finds in this system of accounting that which 
he believes is unnecessary or requires too much labor or for some 
other reason is not suitable, he must apply each of these tests. 
If the step under consideration does not meet any of these tests 
the reader's judgment is correct. Otherwise it is not. There 
is nothing recommended here that has not been found in principle 
in use in public accounting of funds or in industrial accounting 
of costs. Steps that seem to require the greatest expenditure 
of time have been found in industry to be necessary to the 
greatest efficiency, which must be based on complete knowledge. 

The system is such that it may be installed gradually or all 
at once. At first it may be desired to get costs by school build- 
ings or it may be desired to go further and keep accurate records 
for each individual room. However, as finally installed and 
used, the writer believes that costs should be recorded at least 
by grades in each elementary school and by subjects in each 
high school. The system described has been designed to give 
costs thus, i.e., by grades in elementary schools and by subjects 
in high schools. 

In a few school systems, especially those where the superin- 
tendent thinks that school finances are none of his affairs, the 
installation of such a system would mean an additional expendi- 
ture of $1800 for clerk and assistant. It is the confident belief 
of the writer, based on the knowledge of results in industry, 
that such accounting of school funds will save to a city many 
times more than is required for its operation. 

The forms to be used are the following: 

Forms Recommended 

Requisition for Supplies. 

Work Requisition. 

Purchase Order. 

Purchase Order Voucher. 

Payroll for Elementary Schools. 

Principal's Time Sheet. 

Payroll for Supervisors and Special Teachers. 

Time Sheets of Supervisors and Special Teachers. 

Expense Ledger Sheet for Each Grade or Subject. 

Expense Ledger Sheet for Each School. 



-— 



A 



100 School Costs and School Accounting 

Expense Ledger Sheet for General Administration. 
Property Ledger Sheet. 
Supply and Text-book Ledger Sheet. 
Supply Tag. 

Appropriation Ledger Sheet. 
General Balance Sheet. 
Monthly Statement of Supplies in Use. 
Monthly Property Statement. 
Monthly Statement of Expenditures. 
Monthly Distribution of Expense. 

Monthly Statement of Unit Costs for General Administration 
and for each School. 
Monthly Statement of Unit Costs for each Grade. 



CHAPTER XIV 

DESCRIPTION AND USE OF EXPENDITURE 
DOCUMENTS RECOMMENDED 

A. Requisitions 

Most of the transactions in a school system have their begin- 
ning in some grade in which children are being taught. It takes 
the form of a lack of some article of supplies, or arises from the 
failure of some part of the equipment or structure that needs 
repairing, or from the need for some special service. In a small 
school the teacher will walk to the home of a school trustee and 
will ask him to see that the article or service is supplied; or 
she will write him to that effect. She wastes her time in doing 
either. A standard form makes necessary the smallest amount 
of writing. A requisition blank is such a form used to state a 
request for supplies or services. The requisition blank here 
used is made out in triplicate. It contains the following infor- 
mation on the original copy: 

1. The requisition number is entered by the secretary and 
serves to identify the requisition and to give it a place in the 
serial order of requisitions received. 

2. The numbers of the room and grade designate what sub- 
division of the school organization needs the goods or services, 
enable the secretary to examine his records to learn whether the 
requisition should be granted, and enable him also to make the 
charge for the goods or services directly to the subdivision of 
the system receiving them. 

3. Likewise the name of the school identifies the destination 
of the goods or services and later makes it possible to get the 
total cost of the same supplied to each school. 

4. The date on or before which delivery is desired is given to 
enable the person who delivers the goods to do so at his con- 
venience, yet to insure their being on hand when desired. 

5. The description given in the column headed "Description" 
identifies the goods or services for all persons having to do with 

101 



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School Costs and School Accounting 



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Requisition for Text-books and Supplies 



Description of Expenditure Documents Recommended 103 

the requisition. The three forms can be still further standard- 
ized by printing the names of the articles in their proper column. 
Such an arrangement would be most helpful at those stated 
times, as at the beginning of the year, when requisitions are 
made for many articles. The blank form here shown could 
then be used during the period when goods or services are desired 
only irregularly. 

6. The amount given as the quantity in stock enables the 
principal and later the secretary to decide whether the request 
shall be granted. It enables the secretary also to check up the 
teacher's statement of amount on hand with the amount as 
shown by his own records. It should also result in the teacher's 
taking better care of the supplies furnished her. 

7. The number requested must of course be given to show 
what quantity is desired. 

8. In the fourth column the secretary will enter the quantity 
of each article that he orders the storekeeper to deliver to the 
person making the requisition. 

9. In the next column the secretary will show, by a check 
opposite each article, that he has received the statement of the 
storekeeper containing the signature of the teacher showing 
that the goods have been received. 

10. In the last column the secretary will also enter the cost 
of the quantity of each article delivered. 

11. No requisition is honored unless it has the signature of 
the teacher desiring the goods. 

12. The date shows when the requisition was originally made 
out. 

13. The principal's signature shows his belief that the request 
should be granted. 

14. The date shows the time when his approval was given. 

15. The signature of the secretary is necessary to show that 
he has ordered the goods delivered as stated. 

16. The date after the secretary's name shows at what time 
he gave his order for the goods to be delivered. 

17. The date of delivery of goods is shown as taken from the 
statement of the storekeeper. 

18. The second signature of the secretary shows his endorse- 
ment of the storekeeper's statement that the goods have been 
delivered. 



104 School Costs and School Accounting 

19. The secretary's memorandum shows that he has made 
the proper entries on the supply and text-book record sheets 
reserving the quantities requisitioned and making the proper 
deductions in the quantities available. 

20. The secretary's memorandum with date shows that 
he has entered on the supply and text-book record sheets the 
quantities delivered and the quantities remaining in stock. 

21. The secretary's memorandum with date shows that 
he has charged on the ledger sheet for the proper division the 
stock delivered to it. 

The duplicate and triplicate copies contain the following as 
on the original copy: 

1. Requisition number. 

2. Numbers of room and grade, 

3. Name of school. 

4. Desired date of delivery. 

5. Description of articles. 

6. Quantity on hand. 

7. Quantity requested. 

8. Quantity ordered delivered. 

9. Signature of teacher with date. 

10. Signature of principal with date. 

11. Signature of secretary with date. 

12. Check to show that goods have been received. 

The duplicate copy has in addition: 

1. The signature of the teacher to show the goods have been 
received as checked. 

2. The date on which the goods were received. 

3. The signature of the person delivering the goods. 

4. The date on which he delivered the goods. 

The triplicate, in addition to the eleven entries listed, not 
including the secretary's signature and date of same, also pro- 
vides for entering the date on which the goods were received in 
order that the principal may have it in his files. 
The procedure in the use of the blanks is as follows: 
The teacher, using two sheets of carbon paper, enters on 
the three copies the number of the grade, the name of the school, 



Description of Expenditure Documents Recommended 105 

the latest date on which she wishes the goods delivered, the 
description of the articles desired, the quantity she has on hand, 
the quantity she desires, and signs her name with date showing 
when she makes out the requisition. The three copies are for- 
warded to the principal. The principal examines the requisition, 
and using two sheets of carbon signs the copies to show that 
he approves the requisition, giving the date of his approval. 
He keeps the triplicate copy on file. The original and duplicate 
copies are sent to the secretary, who should examine the requisi- 
tion to see whether the quantity on hand warrants the issue of 
the goods, whether the quantity on hand is what it should be 
according to the ledger sheet of the grade. If, after examination, 
he believes the goods or any part of them should be delivered, 
the secretary enters in the column "Ordered Delivered" the 
quantity of each article that he will allow. His signature with 
the date shows that he so orders the storekeeper. The use of 
a carbon sheet has entered the same information upon the 
duplicate copy. 

At this time the secretary will enter on the supply and text- 
book record card for each article in the column " Apportioned" 
the quantity of the article that he has ordered to be delivered, 
the date of his order, and the number of the requisition asking 
for the article. At the same time he will enter the same data 
in the column " Available" and the quantity obtained by sub- 
tracting the quantity just apportioned from the quantity 
previously available to get the quantity available for other 
requisitioned after the article is apportioned. This is done for 
each article on the requisition. 

The original copy of the requisition is then filed and the 
duplicate is sent to the storekeeper as an order to him to deliver 
the goods on or before the date given. 

The storekeeper takes from the storeroom the goods ordered, 
on the store's tag deducts the quantity to be issued, entering 
also the date, and delivers the goods to the room on or before 
the date given in the requisition. He has the teacher check the 
items to show they have been delivered. She also signs her 
name to the form and writes the date to show that the goods 
checked have been received on the date given. The one deliv- 
ering the goods also puts his signature on the sheet and the 
date of delivery. At this time the principal being notified of 



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Description of Expenditure Documents Recommended 107 

the receipt of goods checks the delivery on his copy and enters 
the date. 

The storekeeper or moveman, whoever delivers the goods, 
then forwards the receipt to the secretary who checks from 
the receipt the articles delivered, enters the date of delivery 
on the original copy and signs his name. 

The secretary enters on the supply and text-book record 
card of each item received on requisition, in the column " Issued," 
the date on which the goods were delivered to the school room, 
the quantity, the number of the requisition, and subtracts the 
same quantity from the quantity "On Hand," entering in the 
latter column the date and the quantity on hand after the last 
issue. On the requisition the secretary will enter opposite 
"Issue Entered and Balanced" his initials and the date, showing 
that this operation has been performed. 

The secretary will then enter on the grade ledger sheet for 
the grade the date of delivery of the goods, their description 
if so desired, the requisition number, and under " Instruction," 
"Supplies," their cost as shown on the requisition. Opposite 
"Issue Charged Against Proper Division" on the requisition 
the secretary will show that he has performed this operation 
by entering his initials and the date. 

The same form of requisition may be used by the principal 
in requesting goods for his office or for the school as a whole. 
The operations to be performed will be the same, except that 
the secretary will enter the cost on the proper school ledger 
sheet under "Administration," "Supplies." 

The requisition used by janitors is the same as that for teach- 
ers, except for the substitution of the word janitor for teacher, 
and the omission of the number of the grade. The procedure 
to be followed is the same as that for a principal's requisition; 
i.e., the charge is made against the proper school in the ledger 
under "Operation," "Janitorial Supplies," or other object. 

Some standard form is also necessary to request that repair 
work or other miscellaneous services be performed. Such a 
requisition, which is made out in triplicate, is shown in the 
illustration. The original copy contains the following: 

1. The designation of the place where the work is to be done 
— the number of the room. 



108 School Costs and School Accounting 

2. The number of the grade when the work to be done is in 
any class room. 

3. The name of the school. 

4. The latest date on which the work should be done. 

5. The description of the work. 

6. The signature of the janitor with date of same. 

7. The endorsement of the principal with date of same. 

8. The signature of the secretary with date of same showing 
whether the work has been ordered done. 

9. The initials of the secretary with date showing that the 
principal has been notified whether or not work has been ordered 
done. 

10. The initials of the secretary with date showing that the 
work has been done. 

11. The initials of the secretary with date showing that the 
voucher ordering payment has been acted upon favorably, giving 
also the number of the voucher. 

12. The initials of the secretary with date, showing that the 
cost has been charged on the ledger sheet of the proper division, 
also giving the amount of cost. 

On the duplicate and triplicate copies there are the same 
entries except for the last three items. For these on the duplicate 
there are substituted the following: 

1. The signature of the janitor with date showing that the 
work has been done as described and specified in the requisi- 
tion. 

2. The signature of the principal with date endorsing the 
same statement. 

On the triplicate copy, in place of the last three entries of 
the original, there is entered the date on which the work is 
completed. 

The following procedure takes place in the use of this requisi- 
tion: 

When any work must be done in a school the janitor enters 
on the "Work Requisition Form" in duplicate the number of the 
room and the number of the grade, if it is a room in which in- 
struction takes place that needs to have the work done. If it is 
the principal's office or a part of the heating plant not in any 
class room, such should be entered on the form. If the work 
is to be done on some part of the building or grounds used by 



Description of Expenditure Documents Recommended 109 

all pupils, the name of the school only should be entered. There 
is also given the latest date on which the work should be done. 
Also the janitor will give such description and specifications 
of the work to be done, in so far as such is possible, as will enable 
the secretary to make use of his description in checking the 
vendor's bill before certifying to its correctness. The janitor 
signs his name and enters the date on which requisition is 
made. He turns it over to the principal who, if he sees fit, en- 
dorses it, entering the date of same. The principal forwards 
both copies to the secretary, keeping the triplicate on file for 
reference. 

The secretary examines the requisition, numbers it and the 
duplicate, decides himself or has the proper authorities decide 
as to whether the work should be done, arranges for its per- 
formance, orders it done and on both copies certifies to that 
effect by his signature, giving also the date on which the work 
is to be begun or done. The duplicate copy is then sent to 
the principal in order that he and the janitor may know that 
their request has been granted and that such preparations as 
are necessary may be made for the performance of the work. 
The secretary shows that he has notified the principal by enter- 
ing his initials in the blank provided for the purpose giving the 
date of transmission of the order. 

Upon completion of the work the janitor examines it to see 
that it meets the description and specifications in the requisition. 
Any variation in the work done from that requested is described 
in detail on the duplicate copy. The janitor then enters his 
name and the date certifying that the work done meets the 
specifications as he has revised them and is satisfactory. The 
principal makes a like certification, entering also the date. The 
duplicate copy is then returned to the secretary, who makes 
any changes necessary in the description in the original copy 
and enters his initials with the date showing that the work 
has been done. The bill rendered is compared with the report 
from the janitor. When the bill has been paid the voucher 
number is entered by the secretary together with his initials 
and the date. The cost is likewise entered in the proper blank 
and charged to the proper division in the ledger, the secretary 
showing by his initials and the date that such has been done. 
The original requisition is then filed. 



110 



School Costs and School Accounting 



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Purchase Order 






Description of Expenditure Documents Recommended 111 

B. Purchase Orders 

It is of course necessary for a board of education to make 
periodically many hundred purchases of various articles. The 
purchase order may be written throughout or the form may 
be standardized. Naturally the form has been standardized 
for most school systems. The form here used is made out in 
triplicate, the original being sent to the vendor, the duplicate 
being kept by the secretary and the triplicate being sent to 
the storekeeper. 

The original copy provides for the following entries : 

1. The date on which the order is issued. 

2. The serial number of the order entered by the secretary 
to aid in identifying it. 

3. The name and address of the vendor. 

4. A blank with no entry requests prepayment of transpor- 
tation, with "Do Not" inserted requests that transportation 
charges be not prepaid. 

5. The designation of the means of transportation as by 
freight or express. 

6. The quantity of goods desired. 

7. The description of the goods ordered. 

8. The signature of the secretary as the person transmitting 
the order. 

The same entries are made on the duplicate and triplicate 
forms by the use of carbon sheets. The duplicate provides 
also for the following entries: 

9. The initials of the secretary with date showing that he 
has entered on the supply and text-book record cards the quan- 
tities ordered. 

10. The initials of the secretary with date showing that he 
has checked the goods received as indicated by the storekeeper 
with the duplicate copy of the original order. 

11. The initials of the secretary with date showing that he 
has made the proper entries on the supply and text-book record 
cards, adding the quantities received to the quantities in stock 
and checking the quantities ordered in the column so headed 
on the same cards. 



112 School Costs and School Accounting 

12. The initials of the secretary with date showing that he 
has compared the statement of the storekeeper as to quantities 
in stock with the quantities in stock as given on the supply 
and text-book record cards. 

13. The initials of the secretary with date showing that he 
has written the vendor and notified the storekeeper of adjust- 
ments to be made in the shipment received. 

The triplicate copy provides for the following entries in addi- 
tion to the entries on the original copy: 

9. The check of the storekeeper to show that each article 
received is as ordered; if not, the respect in which it is unsatis- 
factory. 

10. The check of the storekeeper to show that each article 
received is as described in the invoice accompanying the ship- 
ment; if not, the respect in which they are unlike. 

11. The quantity in stock as per the supply tag of each article 
of which there is a shipment. 

12. The signature of the storekeeper with date showing that 
all goods have been received in satisfactory condition and as 
per invoice. 

13. The signature of the secretary with date showing that 
all goods have been received in satisfactory condition and as 
per invoice. 

The original form is filled out by the secretary and is sent to 
the vendor together with the form on which the vendor is to 
render his bill (to be described later). The duplicate copy 
is filed temporarily in the office of the secretary. The triplicate 
copy is sent to the storekeeper to notify him of the goods to 
be delivered. At the same time the secretary, on the supply 
and text-book record card of each article ordered, will enter in 
the column headed " Ordered" the date of the order, the quantity, 
and the order number. On his file copy in the blank provided 
the secretary will show that he has made such entry by writing 
his initials and the date. 

Upon the receipt of the goods by the storekeeper he will 
examine them to see that they are satisfactory, that they are 
as ordered and as listed on the invoice. In the proper column 
all goods that are satisfactory and as ordered will be checked. 
If any articles are not satisfactory or do not fulfil the order, 
the storekeeper states the respect in which they are lacking. 



Description of Expenditure Documents Recommended 113 

In the next column the storekeeper checks all articles that are 
in accordance with the statement on the invoice. Those respects 
in which the goods do not correspond with the invoice are like- 
wise stated. The storekeeper then enters on his supplies tag 
for each article, the date and quantity received and the total 
on hand. He will enter, in the proper column, on the triplicate 
for each article the quantity on hand, not of course including 
those that are unsatisfactory. The storekeeper then signs the 
copy, enters the date and returns the triplicate to the secretary. 

The secretary checks on the duplicate copy of the order all 
goods received that are satisfactory according to the storekeeper's 
certification, after which he enters his initials in the proper 
blank together with the date to show that he has done this. 
The secretary then enters on the supply and text-book record 
card for each article in the column "In Stock" the date, the 
order number and the quantity received and enters the sum of 
the last entry and the quantity previously on hand. The order 
number in the column headed " Ordered" on which the goods 
were received is checked to show the receipt of the same. The 
secretary, after obtaining for each article the quantity on hand, 
compares it with the quantity on hand as given by the store- 
keeper on the triplicate. He shows that this operation has 
been performed by entering on the duplicate his initials and 
the date in the blank headed "Goods in Stock Compared." 

Any adjustments that must be made are attended to by the 
secretary through correspondence with the vendor. The store- 
keeper is notified that such is the case by the receipt a second 
time of the triplicate, the secretary showing that he has done 
this by entering his initials and the date in the proper space 
on the duplicate. The receipt of the goods in satisfactory 
condition and as invoiced is shown by the check made by the 
storekeeper as described above for the original receipt of the 
goods. Both the storekeeper and secretary perform for 
these articles the same operations as for the goods originally 
received. The duplicate copy is then filed to compare with 
the bill rendered by the vendor. 



A 



114 



School Costs and School Accounting 



C. Purchase Order Vouchers 

With the original purchase order there will be sent the form 
to be used by the vendor in rendering his bill. On its face this 
form contains the following entries: 

1. The date on which the bill is rendered. 

2. The name and address of the vendor to whom the board 
of education is debtor. 

3. The number of the order on which goods were delivered. 

4. The quantity of goods sold. 

5. The description of the goods. 

6. The price of the goods per unit. 

7. The amount of the cost for each item. 

8. The total amount due on the bill. 



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Payment Voucher 



Description of Expenditure Documents Recommended 115 

This bill when properly endorsed as shown on the reverse 
side, becomes a voucher for the propriety of paying the vendor 
for the services or things contained in it and is an order on the 
secretary to make such payment. 

D. Payrolls, Time Sheets, and Payroll Vouchers 

The payroll on which are entered the salaries and wages of 
regular employees is made out for each school by the principal. 
The payrolls for elementary schools contain on their face the 
following entries: 

1. The name of the school. 

2. The month for which the payroll is made out. 

3. The signature of the principal. 

4. The date on which the payroll is made out. 

5. The number of the grade which each teacher instructs. 

6. The name of the teacher entered by the principal. 

7. The number of days each person has taught during the 
month. 

8. The monthly salary of each teacher. 

9. The amount to be deducted for teachers' retirement fund, 
absence or other reason. 

10. The difference between the last two entries or the amount 
due each person for services rendered. 

11. The signature of the teacher showing that she has received 
the amount due. 

12. The total for teaching. 

13. Similar entries for the principal and 

14. For the janitor or janitors of the school. 

15. The total amount paid for personal service in the school. 

On the reverse of the payroll is the voucher of the proper 
school authorities approving the bill for payment. 

With the payroll there will be submitted by the principal 
a copy of his time sheet for the month containing the following 
information : 

1. The name of the month and the year for which the state- 
ment is rendered. 

2. The signature of the principal making the statement. 

3. The date on which the statement is made. 



— ^ 



116 



School Costs and School Accounting 






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Elementary School Principal's Time Sheet 






Description of Expenditure Documents Recommended 117 

4. The name of the school for which the statement is made. 

5. The amount of time spent each day in administration. 

6. The amount of time spent each day in supervision. 

7. The amount of time spent each day in supervision in each 
room. 

8. The total amount of time spent in supervision of each room. 

9. The amount of time spent in supervision of each grade. 
10. The amount of the principal's salary to be charged to 

each grade. 

The payrolls and time sheets to be used for high schools are 
the same as those for elementary schools, except that in place 
of the numbers of the grades being given there will be listed the 
subjects taught. 

The payroll for supervisors and special teachers follows the 
same plan as that for high school teachers. It is, however, 
made out by the secretary instead of principal. 

The time sheet shown in the illustration is to be used to get 
the data necessary to know the cost of supervision and special 
teaching for each division of the school system. The sheet 
provides for the following entries: 

1. The month and year of which the following is a statement 
of service. 

2. The name of the supervisor or special teacher whose the 
time sheet is. 

3. The date on which it is completed. 

4. For each day of school the name, abbreviated, of the school 
visited. 

5. The number of each grade visited. 

6. The number of minutes in hours and decimal parts of 
hours spent in each grade. 

7. The total time spent in supervision, or special teaching 
each day. 

8. The total time spent in supervision for the. month. 

On the reverse of the time sheet for the supervisors and special 
teachers is the summary by school and grade of the time spent 
in supervision or special teaching and the cost for the same. 
There is provision for the following entries: 

1. The name of each school visited. 

2. The time spent in supervision or special teaching in each 
grade in each school. 



r^— 



118 



School Costs and School Accounting 






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Description of Expenditure Documents Recommended 119 

3. The cost for supervision or special teaching in each grade 
of each school. 

4. The total cost for supervision or special teaching in each 
school. 

5. The total cost of supervision or special teaching in each 
grade of all schools. 

6. The total cost of supervision or special teaching by the 
person reporting on the time sheet. 

A fourth payroll form is that used for employees of the school 
system other than those engaged in administration directly 
chargeable to particular schools, in supervision, instruction, and 
operation. This payroll provides for these entries: 

1. The month and year for which it is rendered. 

2. The signature of the secretary as the one making out the 
payroll. 

3. The date on which it is made out. 

4. The position of the person whose name appears on the roll. 

5. The name of each payee. 

6. The length of time for which he is to be paid. 

7. The monthly rate of pay of each person. 

8. The amount of deductions. 

9. The amount due each person. 

10. The signature of each payee. 

11. The total amount due on the payroll. 

On the reverse side of this payroll and each of those described, 
there is the same form of voucher as was previously described 
as on the reverse of bills rendered. 

The procedure to be followed in the use of the payrolls is 
evident from the forms. 

Each elementary school teacher's payroll is made out by 
the principal who enters for each teacher the number of the 
room and the number of the grade that she teaches, her name 
and the number of days she has taught during the month. The 
principal also enters his own name and that of the janitor or 
janitors with the periods of service. 

At the same time the principal fills out his time sheet from 
his daily memoranda. He enters the month and year, the 
name of his school, his own name and the date on which the 
time sheet is made out. For each school day during the month 



120 School Costs and School Accounting 

he enters under "Administration" the time spent in performing 
that function, under "Supervision" the time spent in that 
service, and under the numbers denoting classrooms the amount 
of time spent in supervision in each room. The sum of all 
the last group of entries for each day should equal the entry 
for supervision. The total of each column is found and entered. 
From this is obtained the total for each grade. The principal 
forwards the payroll and his time sheet to the secretary who 
enters on the payroll the monthly salary of each teacher, the 
principal and janitors, the amount deducted, the amount due, 
and totals the amount due for teaching and the total amount 
due for the school. The time sheet is filed until the persons 
named are ordered paid. 

The procedure to be followed with the high school payroll 
is the same as that for the elementary school payroll. The 
principal likewise makes out his time sheet, charging his time 
to the subjects taught in the classes he has supervised rather 
than to classrooms. 

The payrolls for supervisors and special teachers and for 
sundry persons are made out in the office, the supervisors and 
special teachers having turned in their time sheets. The secre- 
tary then treats each payroll as a bill rendered, the procedure 
of which has already been described in the discussion of the 
form used by vendors in rendering bills for supplies. 

When the payrolls are returned to the secretary with payment 
approved they are sent to the schools or offices to be signed by 
the persons named, showing their receipt of the amounts due 
them. When thus endorsed they are returned to the secretary 
to be filed with the other vouchers. Before doing this, however, 
the secretary enters in the ledger the cost of personal service 
during the period. The procedure will be as follows: 

The secretary will charge in the ledger each grade for the 
amount paid for instruction, entering on the grade ledger sheet 
the date of the payroll, the description of the service if desired, 
the number of the voucher and the amount spent for personal 
service for instruction. The amount paid to janitors will be 
entered on the school ledger sheet in the same manner for per- 
sonal service for operation. Before posting the amount paid 
to the principal it will be necessary to analyze the principal's 
time sheet. The costs of administration and supervision are 



Description of Expenditure Documents Recommended 121 

determined on the basis of time spent in each. Likewise the 
cost of supervision for each grade is determined on the basis 
of the time spent in supervising each grade. That is, 

Cost of administration = time spent in administration -s- total 
time X amount paid for administration. 

Cost of supervision = time spent in supervision ■*■ total time 
X amount paid for supervision. 

Cost of supervision in Room 8 = time spent in supervision in 
Room 8 -f- total time spent in supervision X total cost of 
supervision. 

The costs obtained are entered as indicated on the principal's 
time sheet. The cost of administration is then posted to the 
proper school ledger sheet where the entry is made for personal 
service for administration. The total for supervision is disre- 
garded. The cost of supervision for each grade is posted to the 
proper grade ledger sheet where it is entered for personal service 
for supervision. 

The same procedure is followed with the high school ledger, 
the charges being made, however, to the various subjects instead 
of rooms. 

Again, the same general procedure is followed with the super- 
visors' and special teachers' payroll. In order to get the required 
costs for supervision it is necessary to go through the time sheets 
of all the supervisors in each subject and total for each school and 
each grade in each school the time spent in supervision in such 
school and grade. These will be totalled and the cost of super- 
vision in each subject will be obtained on the basis of the time 
spent in supervision in each grade. That is, cost of supervision 
of drawing in Room 8 = time spent in supervision of drawing in 
Room 8 -f- total time spent in supervision of drawing X total cost 
of supervision of drawing. These amounts are then posted to 
the proper grade ledger sheets for personal service for supervision. 
This is done for each subject. The same procedure is followed 
in the case of the special teachers' time sheets. 

The payroll of sundry persons will be treated as the other 
payrolls. However, the charge will be to personal service for 
general administration. 



CHAPTER XV 

DESCRIPTION AND USE OF THE VARIOUS LEDGERS 

RECOMMENDED 

A. Expense Ledger 

The ledgers used are of four kinds, appropriation ledger, expense 
ledger, supply and text-book ledger, and permanent property 
ledger. 

The following entries will be provided for on the grade ledger 
sheets of the expense ledger: 

1. The number of the grade or the subject taught. 

2. The name of the school. 

3. The date on which services or things were furnished. 

4. The description of services or things furnished. 

5. The voucher number. 

6. The requisition number. 

7. The cost of personal service for instruction. 

8. The cost of supplies for instruction. 

9. The cost of various services for instruction. 

10. The cost of personal service for supervision. 

11. The cost of various services for supervision. 

12. The cost of personal service for maintenance. 

13. The cost of various services for maintenance. 

The school ledger sheet contains provision for the following 
entries : 

1. The name of the school. 

2. The date when the account on the sheet is opened. 

3. The date of any transaction occurring for the benefit of 
the school. 

4. The description of the services or supplies furnished, if 
such is desired. 

5. The voucher number. 

6. The requisition number. 

7. The cost of personal service for administration. 

8. The cost of supplies for administration. 
122 






Description of Ledgers Recommended 

9. The cost of communication services. 

10. The cost of various services for administration. 

11. The cost of maintenance for administration. 

12. The cost of personal service for operation. 

13. The cost of janitorial supplies. 

14. The cost of fuel. 

15. The cost of light. 

16. The cost of water. 



123 




Grade Ledger Sheet 







General Administration Sheet 

17. The cost of other supplies for operation. 

18. The cost of various services for operation. 

19. The cost of personal service for maintenance of the operat- 
ing plant and equipment. 

20. Other costs for the same. 

21. The cost of personal service for maintenance of the school 
plant that is not for administering or operating purposes and 
that cannot be charged to any grade. 

22. The cost of supplies for same. 

23. Other costs for same. 

The sheet is used by the secretary by entering all charges 
against a school, giving the date, description if desired, the 
voucher number or requisition number, and entering the cost in 
the proper column or columns. 

Ledger sheets for other expenses will take the forms desired 
showing the characters and objects of expense so far as possible. 
Such a sheet is shown for general administration. 






124 



School Costs and School Accounting 



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Description of Ledgers Recommended 125 

B. Property Ledger 

A third class of ledger accounts consists of those that show the 
value of the school property and the charges that are made against 
it. The property ledger sheet provides for the following entries : 

1. The name of the school of which the sheet shows the 
record of property. 

2. The date on which the account is opened on the sheet. 

3. The date of the original construction of the building. 

4. The description of the building, so far as such can be 
given on three lines. 

5. The cost of land originally purchased for the school and 
of any additions. 

6. The cost of the building as originally constructed and of 
all additions or other improvements to the building that increase 
its value. 

7. The cost of the equipment originally placed in the build- 
ing and of any new equipment that increases the value of the 
equipment already in the school. 

8. The date of the transaction. 

9. The description of the transaction. 

10. The number of years the building or any addition to it is 
estimated to be in use. 

11. The number of years it is estimated the equipment pos- 
sessed and purchased is to be in use. 

12. The amount that it is estimated that the value of the build- 
ing or any addition to it will decrease each year; obtained by 
dividing the cost by the number of years it is estimated the 
building or addition will be in use. 

13. The amount that it is estimated the value of the equipment 
will decrease each year; obtained as above described. 

14. The amount that it is estimated the value of the building 
or any additions will decrease during each month of use; ob- 
tained by dividing the yearly decrease in value by the number of 
months in use. 

15. Likewise, the amount that it is estimated the value of the 
equipment will decrease during each month of use. 

16. The amount of depreciation, obtained as described above, 
that is credited to the value of the building or any addition. 



126 School Costs and School Accounting 

17. The amount of depreciation, obtained as described above, 
that is credited to the value of the equipment. 

18. The amount of decrease in value of the building due to 
other causes. 

19. The amount of decrease in value of the equipment due to 
other causes. 

20. The total amount of depreciation to be charged against 
the value of the building. 

21. The total amount of depreciation to be charged against the 
value of the equipment. 

22. A column each for administration, operation, and for each 
classroom in which is shown the division or divisions of the school 
in which the transactions take place. 

When a school building has been constructed, the secretary- 
learns the cost of the land, the cost of the building, the cost of 
the equipment and enters them as debits to the school. The cost 
of equipment for each division of the school building is then 
determined and is entered in the proper column as the detailed 
analysis of the investment for equipment. The secretary then 
determines the number of years it is estimated the building will 
be used. He calculates the amount of depreciation each year 
and the amount of depreciation each month on both building 
and equipment. At the end of each month he will credit to the 
building its depreciation for the month and to the equipment its 
depreciation for the same period. He will also credit to building 
and equipment any loss in value due to fire, accident, or other 
causes. 

The secretary will debit to buildings any change or addition 
that increases their value. Thus, an addition of two rooms is 
debited to the building; while redecorating the interior is charged 
to running expense and does not appear in this ledger. Suppose 
it is found that the furniture purchased for Room 9 is unsatis- 
factory and furniture is purchased to replace it. From the sheet 
giving the divisions it is learned that the furniture in Room 9 
cost $1500.00, that it was expected to last ten years, that $150.00 
was credited against it each year, and that therefore it is not now 
carried as an asset. So the cost of the new furniture is debited 
to the school and is extended to the column under Room 9. 
Room 4 had new furniture five years ago that was expected to 
last ten years, that cost $1600.00, of which $160.00 was credited 



- 



Description of Ledgers Recommended 127 

to the school each year. After five years it was carried as an 
asset of $800.00. The furniture was found unsatisfactory and had 
to be replaced by furniture costing $1200.00. This furniture took 
the place of furniture that had not served its period of usefulness. 
The latter on the books was still worth $800.00, but was replaced 
by the former worth $1200.00. The increase in the permanent 
value of the school is the difference, $400.00; the remainder is 
charged to maintenance. 

C. Supply and Text-Book Ledger 

The supply and text-book ledger sheet provides for the fol- 
lowing entries: 

1. The name of the article or book. 

2. A short description of the article or the name of the author 
of the book. 

3. The quantity to be ordered when the quantity available 
equals or falls below the minimum. 

4. The smallest quantity allowed to be available; when the 
quantity available equals or falls below the minimum the maxi- 
mum quantity must be ordered. 

5. The cost per unit of the article or book. 

6. The date on which an order for articles or books is issued. 

7. The number of the purchase order. 

8. The quantity of goods ordered. 

9. The checking of orders received. 

10. The date on which goods are delivered. 

11. The number of the requisition on which goods are delivered* 

12. The quantity of goods delivered from stock. 

13. The date when quantity of goods stated is received in 
stock. 

14. The quantity of goods received in stock. 

15. The date on which goods are reserved. 

16. The number of the requisition on which goods are reserved. 

17. The quantity of goods reserved for delivery but not de- 
livered. 

18. The date on which the quantity stated was made available. 

19. The quantity of goods available, i.e., not reserved or 
delivered. 



*=~ " 



128 



School Costs and School Accounting 



When the secretary orders any supplies or books to be sent to 
the storeroom, he enters on the record the date of the order, the 
quantity ordered and the number of the order. When he receives 
word from the storekeeper that the goods have been received, 
on the record for each article ordered he checks the proper order 
and enters in the column "In Stock" the number received to- 
gether with the date. He adds the quantity in stock to the 
quantity previously in stock to get the number in stock after 
receipt of the last shipment. He also enters in the column headed 
"Available" the date of receipt of the article and the quantity, 
adding the latter to the quantity previously available to get the 
quantity available after receipt of shipment. Upon receipt of a 
requisition, if it is to be granted the secretary enters the quantity, 



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Supply and Text-book Record Sheet 

the date and the number of the requisition in the column "Re- 
served for Delivery" to show that the quantity has been assigned 
to some division. The same quantity is entered in the " Available " 
column together with the date and is subtracted in order that the 
goods may not be delivered to some other division in case they are 
not at once delivered to the first. When the goods are delivered 
to the division the quantity so issued is entered in the column 
"Delivered from Stock" together with the date of delivery and 
the number of the requisition. At the same time the quantity 
issued is entered in the column "In Stock" and is subtracted 
from the quantity previously in stock to get the quantity in 
stock at this date, which also is entered in this column. 

This record is of greatest use because it is a perpetual inventory 
of goods in the storeroom. Also reference to it will show at a 
glance the quantity of goods available for use, the quantity of 
goods actually in stock in the storeroom and the quantity ordered. 
The record can be balanced at any time by adding the quantity 
on hand to the total of the quantities issued, which result should 
equal the total of the quantities ordered. Likewise the total 






Description of Ledgers Recommended 



129 



of the quantities reserved added to the quantity available should 
equal the total of the quantities ordered. No leaks in goods can 
take place in the storeroom without being detected by the secre- 
tary because of the storekeeper's statement with each issue of 
the quantity on hand which is compared with the quantity on 
hand as shown in the ledger. 



D. Supply and Text-book Tag 

The storekeeper makes out for each article kept in stores a 
supply tag fastened near the articles in store. The tag provides 
for the following entries: 

1. The name of the article. 

2. The date on which the article is delivered. 

3. The number of the requisition on which the article is 
delivered. 

4. The quantity delivered. 

5. The quantity in stock. 




Supply and Text-book Tag 

When the storekeeper receives from the secretary a requisition 
endorsed ordering him to deliver the goods as stated and takes 
the same from stores, for each article he enters on the tag the 
date of the delivery, the number of the requisition, the quantity 
delivered and the quantity in stock after deducting the quantity 
delivered. The storekeeper then enters on the requisition his 
initials and the date showing that he has made the entry, and 
gives the quantity of each article on hand after the delivery. 
By this means the secretary is able to check his records of deliv- 
eries and quantity in stock. When goods are received in the 

9 



130 



School Costs and School Accounting 



storeroom the storekeeper enters the date, the number of the 
order under requisition number, and the quantity in the column 
"In Stock" and enters the total in stock after the receipt of the 
goods. 











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Appropriation Ledger Sheet 
E. Appropriation Ledger 

The appropriation ledger sheets provide for the following 
entries: 

1. The title of the appropriation. 

2. The date on which the account on the sheet was opened. 

3. The date of the transaction with the appropriation. 

4. The description of the transaction in briefest form possible. 

5. The numbers of the vouchers for credits to the appropriation. 

6. The amount received on the appropriation. 

7. The amounts credited to the appropriation. 

8. The balance of the appropriation so arranged that it may 
be entered after each transaction. 

The same form may be used for accounts receivable. From the 
ledger can be obtained at any time the amount on hand in any 
appropriation and the total balance of all appropriations. 










CHAPTER XVI 
DESCRIPTION AND USE OF FINANCIAL STATEMENTS 

The worth of accounting is determined very largely by the 
use made of it to obtain data necessary to present periodically 
statements that picture clearly, accurately, comparatively, and 
in sufficient detail the present worth of the school plant, the 
expense incurred, the expenditures that have been made and 
the services that have been purchased. This is accomplished 
here by the use of four monthly statements, the general balance 
sheet, the statement of expenditures, the statement of expense, 
and the statement of unit costs. 

A. General Balance Sheet 

The balance sheet gives the total of all assets and of all lia- 
bilities, with the balance of assets over liabilities. The assets 
are classed as available and non-available, i.e., assets that are 
in such form that they may be used for the running expenses of 
the school system, and those that may not be used for such 
purpose. There are two classes of available assets, appropria- 
tions made by the municipality and accounts receivable, or 
money receivable from other sources such as the state, special 
taxes, and charges for tuition. Assets not available are property 
of the school system including land, buildings and equipment, 
funds set aside for more land, buildings and equipment, and sup- 
plies that are in the storeroom and in use in the schools. 

The liabilities are classed as current, i.e., amounts owed by 
the school system for the running of the schools, and special, 
i.e., amounts owed by the school system for various special 
purposes. The current liabilities are taken from the audited 
vouchers showing the amount owed on each appropriation. 
Under special liabilities are listed all amounts owed that are 
not for the running expenses of the schools. These include the 
amounts of school bonds outstanding, interest and the like. 

All of the above information is given not only for the present 
date but also for the month preceding and for the same date 
last year. 

131 






: 



132 



School Costs and School Accounting 



From this sheet it can be learned at a glance what the school 
system is worth at the date given, of what the assets of the 
system consist, how the assets of the school system vary with 
different periods. It should also make necessary questions con- 
cerning reasons for changes in the amounts of assets and liabili- 
ties for different periods. 

The balances of the various appropriations are obtained from 
the appropriation ledger, where will also be entered the accounts 



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Monthly Balance Sheet 

receivable. The amount of the property and fixed assets is ob- 
tained by totalling the balance of the accounts of the property 
ledger. The amount of funds for capital outlay is obtained from 
the appropriation ledger. The value of supplies in store is ob- 
tained by totalling the balances on the supply and text-book 
record cards. The value of the supplies in use is obtained by 
totalling the costs of all supplies and fifty per cent of the costs 
of all text-books reported as in use by the teachers' and principals' 
monthly returns. The amount of liabilities for special purposes 
will be learned by totalling the balances of such accounts in the 
appropriation ledger. 

B. Statement op Expenditures 

The purpose of the second statement is to show the conditions 
of the funds appropriated for school purposes. It is intended 
that there be printed in the column to the left the titles under 



• ^_ 



Description of Financial Statements 133 

which money is appropriated. The form provides for the follow- 
ing entries : 

1. The month for which the statement is rendered. 

2. The signature of the secretary who is responsible for the 
accuracy of the statement. 

3. The title of each appropriation. 

4. The date on which the secretary makes the statement. 

5. The amount on hand in each appropriation on January 
first. 

6. The amount received between January first and the 
present date. 

7. The total amount received to the present date. 

8. The amount expended up to the beginning of the present 
month. 

9. The amount expended during the present month. 

10. The total expended up to and including the last day of 
the month. 

11. The difference between the amounts received up to and 
including the last day of the month and the amounts expended, 
i.e., the balance on hand. 

12. The amounts that the school system is under contract to 
pay for services and things during the balance of the year. 

13. The amounts that the school system will be obliged to 
pay during the rest of the year, not because it has contracted to 
do so, but because the charges are such as must be paid from 
year to year, such as interest, insurance, and rent. 

14. The total amounts that the city must pay between the 
present date and the end of the year. 

15. The difference between the amounts of funds on hand 
and the amounts that must be paid before the close of the year, 
i.e., the working balance of funds available for use as the authori- 
ties deem best. 

16. All of the above information is given for the present year 
and for the same period of the preceding year. 

Such a statement gives in detail all the information that is to 
be desired concerning funds entrusted to the board of education. 
It shows not only the sources of receipts, the amounts and the 
balances, but also the charges that will have to be met by the 
school authorities and the amounts available for general pur- 



134 



School Costs and School Accounting 











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Description of Financial Statements 135 

poses; a much more useful statement than simply that which 
shows receipts, expenditures, and balances. The statement also 
makes possible comparisons with the preceding year, great varia- 
tions from which will always demand explanations. 

All the information contained in the statement will be obtained 
from the appropriation ledger, except the charges fixed and con- 
tracted for during the remainder of the year. 



C. Monthly Property Statement 

The monthly property statement gives for each month the 
amount of the value of the property used for educational pur- 
poses. It provides for the following entries : 

1. The name of the month for which it is a statement. 

2. The signature of the secretary with date. 

3. The name of the piece of property. 

4. The value of the land. 

5. The value of the buildings. 

6. The value of the equipment. 

7. The value of the books in its possession. 

8. The value of the supplies in its possession. 

9. The total value of all the assets of the piece of property 
under consideration. 

This statement is made out monthly by the secretary who 
enters from the property ledger sheet of each school or other 
piece of property the present value of the land, buildings and 
equipment after the proper deductions have been made for de- 
preciation and other charges. The present value of the books 
and supplies in the school is obtained from the monthly state- 
ment of supplies and text-books in the possession of the school 
as made out by the principal. 

This statement of supplies and text-books in use is rendered 
to make it possible to know periodically the value of the assets 
of the school system that are in the schools and offices, not yet 
consumed, still of value to the city. The statement provides 
for the following entries: 

1. The name of the school from which the report comes. 

2. The name of the principal of the school. 



136 



School Costs and School Accounting 



%\im\\sa ccesfe/^uftfe octal vrv VAav. 'ocv 



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Statement of Supplies and Text-books in Use 



3. The designation of the room for which report is made. 

4. The name of the grade or subject if the report is made by 
a teacher. 

5. The name of the person making the report. 

6. The date on which the report is rendered. 

7. The names of the articles reported. 

8. The number of each title of text-books that are thrown 
aside during the month. 

9. The number of each title of text-books on hand at the end 
of the month. 

10. The quantity of each article of supplies on hand at the 
end of the month. 

11. The cost of each number of text-books on hand. 

12. The cost of each quantity of supplies on hand. 

13. The initials of the secretary with date showing that he has 
determined the cost of text-books and supplies consumed and 
used during the month. 



Description of Financial Statements 137 

Just as far as possible the articles listed should be standardized 
so that the list may be printed as a part of the form. Three forms 
could be made, one for teachers' and pupils' text-books and 
supplies, another for principal's or administration supplies and 
a third for janitors' or operation supplies. The persons making 
the reports would then enter only the articles not listed together 
with the quantities asked for concerning all items. The report 
is made at the end of each month. 

The person reporting enters the name of the school, the desig- 
nation of the room, the name of the subject or the number of the 
grade where possible, his or her own name and the date of the 
report. For each article in the room or other division designated 
there is listed in the proper column the quantity on hand at 
the date of the report. The statement is turned over to the 
principal who by his signature shows his endorsement of it. 
The principal sends all the statements from the school to the 
secretary. 

Upon receipt of the statements the secretary will enter upon 
each of them the cost of the quantity on hand of each text- 
book and article of supplies, and will total the same for the whole 
statement. He will compare the statements for each division as 
to text-books on hand with the records in the ledger to learn if 
the cost of books on hand plus the cost of those used up during 
the month equals the amount given in the ledger for the grade. 
The secretary will then enter on the monthly expense statement, 
as the cost of text-books for the grade, three per cent of the value 
of the books on hand at the beginning of the month as shown on 
the ledger sheets. In the total given on the monthly property 
statement he will enter as an asset fifty per cent of the cost of 
the books. The secretary will also subtract the cost of the sup- 
plies on hand at the end of the month from the sum of the costs 
of the supplies on hand at the beginning of the month and issued 
to the division during the month, and enter the difference on the 
monthly expense sheet as the cost of supplies for the division 
during the month. The cost of the supplies on hand at the end 
of the month is listed with the assets of the schools on the monthly 
property statement. 

The rates three per cent and fifty per cent used in determining 
the cost and value of text-books are based upon the opinion that 
the usefulness of such articles continues between three and four 



138 School Costs and School Accounting 

years and that at any given time the average value of all text- 
books in use is one half the original value. 

If text-books can be used for three years before being cast 
aside, their value decreases one third yearly; if they are used 
ten months in the year their value decreases each month one 
thirtieth. The percentage here used allows an additional third 
of a year for books to last, making the rate of monthly decrease 
in value three per cent of the original cost. The choice of rate 
is of course arbitrary. Yet by its use there is charged to each 
division using the school system a certain loss in value of text- 
books, one of the system's assets, that is as just a rate as can be 
used unless the per cent of loss is determined scientifically as it 
has not yet been, but should be. 

Likewise the use of fifty per cent of the original cost as the 
amount of the present value of text-books in use is the result of 
an arbitrary decision that the value of books varies normally 
from zero in the case of books just thrown aside to one hundred 
per cent of the original cost as the value of books just purchased. 
Neither supposition is correct because books thrown aside are 
still of some small value and books just purchased cannot be 
sold for the original price. However, the use of the rate does 
make possible the inclusion of text-books as an asset of the 
school system and is as just as any rate that can be used unless 
the monthly and yearly rate of loss of value is determined 
scientifically. 

D. Distribution of Expense Sheet 

But for purposes of efficiency in education and school admin- 
istration the two following statements are most useful. By 
these the school administrator is able to learn facts concerning 
the work of his school that he could get in no other way. From 
their study he is able to learn where the leaks are in the work 
of his school and to repair them so that he gets the maximum 
of service out of his resources. By the statements a superin- 
tendent is able to learn not only what janitor is wasting fuel, 
what teacher is wasting supplies, but what principal is wasting 
his service, what supervisor is wasting her service. The superin- 
tendent can detect what grade is receiving more or less than its 
share of instruction and of supervision by principal and by 
supervisor. The statements are two in number, the first a 






Description of Financial Statements 139 

statement of expense for each school and grade, the second a 
statement of expense for each pupil in average daily attendance 
in each school and grade. To be worth while the statements 
must be complete and accurate, i.e., to each school must be 
charged all the expenses incurred within it and because of it. 
Likewise for each grade there must be charged to it all expenses 
incurred within and because of it. This means that there must 
be charged to each division of the school system all the expense 
incurred that is chargeable directly to it and in addition a pro- 
portion of all indirect expense that is as nearly accurate as it is 
possible to be. In order that these ends may be obtained there 
is explained here a method by which all the charges direct and 
indirect may be made to the proper divisions so that a true 
measurement of costs is obtained. 

On Sheet 1 for general administration and on sheets for each 
school similar to Sheet 2 there are entered all the direct charges 
that may be obtained from the expense ledger. Thus for general 
administration items 1 and 5 will be entered from the general 
administration ledger sheet. Items 1 through 5, and 7 through 
21 for each school will be obtained from the school ledger sheets. 
Likewise items 33 through 42 for the grades will be obtained 
from the grade ledger sheets. In all cases the cost of supplies is 
obtained by subtracting from the sum of the costs of the sup- 
plies on hand at the beginning of the month plus the cost of sup- 
plies received during the month, the cost of the supplies on hand 
at the end of the month, plus three per cent of the value of the 
text-books on hand in the division at the beginning of the month. 

These steps and the following steps are all explained on the 
expense distribution sheet. After all the direct expenses have 
been entered and totalled there must be made a proper dis- 
tribution of indirect expense. 

No exact method of charging to each division of a building its 
exact share of operating expense is known. $1,000.00 may be 
spent for fuel but just how much of that was used in heating 
Room 8 last month and this month is not known. Exactly how 
much it costs to clean Room 8 each day cannot be known because 
there is no time clock at the entrance to the room where the 
janitor can register the time of his beginning and ending work, 
nor is there any one to issue to him the necessary supplies when 
he enters and take what is left when he comes out, to get the 



*ri 



140 



School Costs and School Accounting 



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Description of Financial Statements 



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142 School Costs and School Accounting 

difference and to add to it the decrease in value of the brushes 
and brooms used in cleaning. The distribution must be more or 
less arbitrary; it should be the least arbitrary possible. The cost 
of cleaning a building or a room varies more or less closely with 
the area. The cost of heating a building varies more or less 
closely with the volume. The part of the cost of these two items 
to be borne by any part of a building should vary according to 
the time it is used. These three factors are used in determining 
the amounts to be distributed to each grade for the cost of 
operation and maintenance of a school building in so far as the 
maintenance cannot be charged directly to any room. The 
form shown on the back of each sheet is used. On it all the 
rooms used by Grade I are listed in the proper column. For 
each room there are entered its volume and its area and the 
product of these two numbers. All the products of rooms used 
by Grade I are totalled in the same column, the number of hours 
per week the rooms are in use is entered and the product of the 
last two numbers is entered as the number desired. If the room 
is used for manual training or for evening school instruction or 
for other purposes requiring the consumption of relatively more 
of any service or thing than other rooms, the number of hours 
in use should be doubled when used to compute the operat ion 
and maintenance number. The same is done for each grade, for 
each subject in the high school, for evening schools, for kinder- 
gartens and for administration. The operation and maintenance 
rate is obtained as stated in the procedure. 

The cost of administration is distributed on the basis of aver- 
age daily attendance because the cost of administration is to a 
great extent dependent upon the number of pupils in daily at- 
tendance. In determining the costs of evening school a two- 
hour session is considered as two-fifths of a school day. By the 
use of the expense distribution sheet there is charged to general 
administration its share of operating and maintenance expense, 
especially if the superintendent's office is in a school building. 
The expense for general administration is then distributed to 
each school and is merged with the cost of school administration 
which has itself received its share of the cost of operation and 
maintenance. Administration and operation and maintenance 
are then distributed to the various grades, so that finally there 






Description of Financial Statements 143 

is known accurately what it has cost to do for one month for 
each grade that for which the schools exist. 

E. Statement of Unit Costs 

In the unit cost statement each of the amounts of expense has 
been divided by the proper number of pupils in average daily 
attendance in order to compare them with the previous average 
cost per pupil for the present year to date and for the previous 
year to the same date. The same comparisons are made of all 
the schools in the system. 

The second part of this table compares the cost per pupil in 
each grade for each character of service, direct expense and in- 
direct expense, with like costs of previous periods and with the 
same grades of other schools. Costs in the high school will be 
measured by dividing the cost of each subject by the average 
daily attendance multiplied by the number of recitations in the 
subject held during the month. 



, 



144 



School Costs and School Accounting 





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Monthly Statement of Unit Costs — Sheet 2 



10 



J 



CHAPTER XVII 

CONCLUSION 

Such a system of accounting as that recommended makes 
possible : 

1. Original records for all financial transactions within the 
school system. 

2. The accurate accounting for all school property and other 
assets of the city's schools. 

3. The accurate accounting for all funds appropriated for 
school purposes. 

4. The accurate determination of costs for all forms of edu- 
cation, for each kind of school, for each character of expense, 
and for each object of expense. 

5. True comparisons of costs within the school system for the 
same period and with previous similar periods. 

6. The detection of efficiency and inefficiency of service rend- 
ered. 

7. When a sufficient number of cities make use of the system, 
the determination of standard unit costs for education, such as 
this investigation set out to determine. 

That is, such a system of accounting will record continually, 
completely, and accurately all the data necessary both to show 
with fullness and exactness and at all times the condition of the 
city's school finances and also to prove the faithfulness or un- 
faithfulness and the efficiency or inefficiency of public officials 
entrusted by the municipality with property, funds, and powers 
for the education of its children. 

146 



INDEX 



A, population of; financial statement 
of City, 16; total expenditures 
per pupil on all schools, Table 
XIV, 32; expenditures for each 
kind of school in City, 42. 

Accounting, purposes of school, Ch. 
II, 4; purposes of, 6: first purpose 
of school, fidelity of school offi- 
cials, 6 ; second purpose of school, 
determination of costs for aid 
in deciding policies, 8; third pur- 
pose of school, determination of 
unit costs to measure efficiency, 
8; first defect, receipt and expen- 
diture, only, not revenue and 
expense, 34; second defect, 
expenditures for maintenance 
and capital outlay not distin- 
guished, 36; third defect, no, 
for expenditures by kind of 
school, 46; fourth defect, no, for 
expenditures by character of ser- 
vice, 52 ; fifth defect, no common 
classification of objects of expen- 
diture, 55; information to be 
recorded for purposes of, 57 ; sys- 
tem recommended, purposes of, 
98; results to be accomplished 
by system recommended, 145. 

Accounts payable, copy of register ^T, 
in use in Newton, 78; copy of 
controlling record of, in use in 
Lynn, 79. 

Administration, explanation of term, 
47; a sub-function of education, 
56; general, ledger sheet, 123; 
monthly statement of unit costs 
for general, and for each school, 
144; distribution of expense of, 
142. 

All schools, cost per pupil on, Ch. VI, 
32; expenditure per pupil on all 
schools, Table XIV, 32. 

Amounts, increasing, spent by cities 
for education, 5; spent per pupil 
in average daily attendance, Ch. 
V, 20; spent per pupil for each 
object of school expenditure, 
Table XIII, 22; spent for oper- 
ation in six cities, Table XIX, 51 ; 
spent per pupil for operation in 
six cities, Table XX, 51; spent 



per pupil for personal service in 
eight cities, Table XXI, 54. 

Amsterdam, N. Y., population, 2. 

Appropriation ledger sheet, recom- 
mended, 130; balance sheet 
recommended, 132. 

Area, basis for expense distribution, 
142. 

Assets, classes of, 131. 

Attendance, Cf. Average daily atten- 
dance. 

Auburn, N. Y., population, 2; finan- 
cial statement, 86. 

Average daily attendance, amounts 
spent per pupil in, Ch. V, 20; 
on schools of twenty cities, Table 
XII, 20; reason for use of unit, 
21; amounts spent per pupil in, 
for each object of school expendi- 
ture, Table XIII, 22; cost per 
pupil in, on all schools, Ch. VI, 32 ; 
expenditures per pupil in, on all 
schools, Table XIV, 32; cost per 
pupil in, on each kind of school, 
Ch. VII, 37; cost per pupil in, 
for each character of service, 47; 
expenditures per pupil in, for 
operation in six cities, Table XX, 
51; cost per pupil in, for personal 
service, supplies, and various 
services, 53; expenditure per 
pupil in, for personal service in 
eight cities, Table XXI, 54; basis 
in computing unit costs, 143. 

B, cost per pupil in City, 32. 

Balance sheet, general, recommended, 
131; appropriation, 132. 

Bayonne, N. J., population, 2. 

Beverly, Mass., population, 2; finan- 
cial statements, 86. 

Binghamton, N. Y., population, 2. 

Bloomfield, N. J., population, 2. 

Boards of Education, financial state- 
ments of some, Ch. IV, 12. 

Book, record card, Montclair, 82. 
text-book record card, Maiden, 
84; requisition for books and 
supplies, recommended, 102; sup- 
ply and text-book ledger recom- 
mended, 127; statement of sup- 
plies and text-books in use, 
recommended, 136. 



148 



Index 



Brookline, Mass., population, 2. 

C, financial statement of City, 15; 
expenditures per pupil on all 
schools in City, 32; expenditures 
for each kind of school in City, 37. 

Capital outlay, distinction between 
maintenance and, 35; expendi- 
ture for maintenance and, not 
distinct, second defect, 36; ex- 
planation of term, 48; accounting 
for, 125. 

Character of service, cost per pupil 
for each, Ch. VIII, 47; explana- 
tion of, 47; no accounting for 
expenditures by, fourth defect, 52. 

Chelsea, Mass., population, 2. 

Cities, number of, visited, 1; visited 
and their populations, 2 ; increas- 
ing amounts spent by, for educa- 
tion, 5; expenditures for educa- 
tion in certain, 12. 

Classification, no common, of objects 
of expenditure, 55. 

Cost, per pupil on all schools, Ch. 
VI, 32; per pupil on each kind of 
school, Ch. VII, 37; per pupil for 
each character of service, Ch. 
VIII, 47; per pupil for personal 
service, supplies, and various 
services, 53. 

Costs, determination of standard 
unit, for education, purpose of 
investigation, Ch. I, 1; standard 
unit, their importance in educa- 
tion, 5; determination of, for aid 
in deciding policies, second pur- 
pose of school accounting, 8; 
determination of unit, to measure 
efficiency, third purpose of school 
accounting, 8; school, importance 
in education, 10; standard unit, 
for public education, 10; items 
for which unit, were sought, 11; 
information concerning expendi- 
tures only, none concerning, 33; 
statement of unit, recommended, 
143. 

D, cost per pupil in City, 32. 

Daily attendance, Cf. Average daily 
attendance. 

Data, method of collection of, 1 ; sum- 
mary of, contained on requisi- 
tions, Table XXII, 58; on pur- 
chase orders, Table XXIII, 65; 
on payrolls, Table XXIV, 70; 
on vouchers, Table XXV, 75. 

Defects in school accounting, first, 
receipt and expenditure account- 



ing only, not revenue and ex- 
pense, 34; second, expenditures 
for maintenance and capital out- 
lay not distinguished, 36; third, 
no accounting for expenditures 
by kind of school, 46; fourth, no 
accounting for expenditures by 
character of service, 46; fifth, no 
common classification of object 
of expenditure, 55. 

Definition of terms, standard unit 
costs for public education, 10; 
administration, 47; supervision, 
48; instruction, 48; maintenance, 
48; capital outlay, 48. 

Depreciation, of buildings and equip- 
ment, 126; of text-books, 137. 

Distribution, of expense sheet, 138; 
of operation expense, 139; of 
maintenance expense, 139; of 
administration expense, 142. 

Documents of expenditure, descrip- 
tion and use of, Ch. X, 56; recom- 
mended, 101. 

E, financial statement of City, 17; 
expenditures per pupil on all 
schools in City, 32; expenditures 
for each kind of school in City, 
44. 

East Orange, N. J., population, 2. 

Efficiency, in education, 4; determi- 
nation of unit costs to measure, 
third purpose of education, 8. 

Elementary schools, pay-roll and 
time-sheet for, recommended, 
115; Cf. Kind of school. 

Elmira, N. Y., population, 2. 

Everett, Mass., population, 2; requi- 
sition for repairs, 64. 

Expenditures, for education in certain 
cities, 12; per pupil, Ch. V, 20; 
per pupil for each object of school 
expenditure, Table XIII, 22; 
total, per pupil in average daily 
attendance on all schools, Table 
XIV,32; information concerning, 
only, none concerning costs, 33; 
first defect, receipt and expendi- 
ture accounting only, not rev- 
enue and expense, 34; second 
defect, for maintenance and cap- 
ital outlay not distinguished, 36; 
third defect, no accounting for, 
by kind of school, 46; for each 
kind of school in City C, Table 
XV, 37; City N, 39; City R, 39; 
City T, 41; City W, 42; City A, 
42; City G, 44; City E, 44; City 
K, 44; City H, 46; cost per pupil 









Index 



149 



for each character of expendi- 
ture, 47; for operation in six 
cities, Table XIX, 51; per pupil 
for operation in six cities, Table 
XX, 51; fourth defect, no ac- 
counting for, by character of 
service, 52; fifth defect, no com- 
mon classification of objects of, 
55; documents of, Ch. X, 56; 
documents of, recommended, 
101 ; monthly statement of, rec- 
ommended, 132. 
Expense, receipt and expenditure 
accounting only none for revenue 
and, first defect, 34; ledgers 
recommended, 122; distribution 
sheet recommended, 138. 

F, financial statement of City, 12; 

expenditures per pupil on all 
schools in City, 32; 

Financial statement, of City X, 7; of 
same boards of education, Ch. 
IV, 12; of City F, 12; City L, 13; 
City M, 13; City V, 14; City T, 
14; City C, 15; City A, 16; City 
E, 17; City W, 18; description 
and use of, Ch. XII, 86; in use 
in Auburn, 86; Beverly, 86; Little 
Falls, 89; Maiden, 90; Lynn, 91; 
Newton, 92; Poughkeepsie, 96. 

Financial statements recommended, 
description and use of, Ch. XVI, 
131; general balance sheet, 131; 
of expenditures, 132; of property, 
134; of supplies and text-books in 
use, 136; of unit costs for general 
administration and for each 
school, 144; of unit costs for each 
grade, 145. 

Forms recommended, 99. 

Framingham, Mass., population, 2. 

Funds, Cf. Appropriations. 

G, cost per pupil in City, 32; expendi- 

ture for each kind of school in 

City, 44. 
General administration ledger sheet, 

recommended, 123, balance sheet 

131. 
Geneva, N. Y., population, 2. 
Grade ledger sheet, recommended, 

122. 

H, cost per pupil in City, 32; expendi- 
ture for each kind of school in 
City, 46. 



High school, pay-roll and time sheet 
for, recommended, 117. Cf. Kind 
of school. 

Hoboken, N. J., population, 2. 

Instruction, explanation of term, 48. 

Investigation, purpose of the, deter- 
mination of standard unit costs 
for education, Ch. 1, 1 ; purpose of, 
explanation of, 10. 

J, cost per pupil in City, 32. 

K, cost per pupil in City, 32; expend- 
iture for each kind of school in 
City, 44. 

Kind of school, no accounting for 
expenditures by, third defect, 
46; cost per pupil on each, Ch. 
VII, 37; expenditure for each, 
in City, C, 37; City N, 37; City 
R, 39; City T, 41; City W, 42; 
City A, 42; City G, 44; City E, 
44; City K, 44; City H, 46. 

L, financial statement of City, 13; 
expenditures per pupil on all 
schools in City, 32. 

Lynn, Mass., population, 2; requisi- 
tion, 62; purchase order, 67; 
controlling record of accounts 
payable, 79; school ledger, 80; 
stock book, 82; financial state- 
ment, 91. 

Ledgers, description and use of vari- 
ous, Ch. XI, 77; register of 
accounts payable, Newton, 78; 
record of accounts payable, 
Lynn, 79; school ledger, Lynn, 
80; Niagara Falls, 81; supply, 
in use, 81; stock book, Lynn, 
82; book record card, Montclair, 
82; stock room card, Schenec- 
tady, 83; book record card, Mai- 
den, 84; description and use of 
various, recommended, Ch. XV, 
122; expense, 122; grade, 122; 
general administration, 12 3; 
school, 123; property, 125; sup- 
ply and text-book 127; supply 
and text-book tag, 129; appro- 
priation, 130. 

Liabilities, classes of, 131. 

Little Falls, N. Y., population, 2; 
financial statement, 89. 

Lockport, N. Y., population, 2. 

M, financial statement of City, 13; 
expenditures per pupil on all 
schools in City, 32. 



150 



Index 



Maintenance, distinction between, 
and capital outlay, 35; expendi- 
tures for, and capital outlay not 
distinct, second defect, 36; ex- 
planation of term, 48; distribu- 
tion of expense for, 139. 

Maiden, Mass., population, 2; requi- 
sition, 63; text-book record 
card, 84; financial statement, 90. 

Marlborough, Mass., population, 2. 

Melrose, Mass., population, 2. 

Method, of collection of data, 1. 

Montclair, N. J., population, 2; copy 
of book record, 82. 

Mt. Vernon, N. Y., population, 2. 

N, cost per pupil in City, 32; expendi- 
ture for each kind of school in 
City, 39. 

New Brunswick, N. J., population, 2. 

Newburgh, N. Y., population, 2. 

New Rochelle, N. Y., population, 2. 

Newton, Mass., population, 2; pur- 
chase order, 68; register of 
accounts payable, 78; financial 
statement, 92. 

Niagara Falls, N. Y., population, 2; 
requisition, 62; ledger, 81. 

Northampton, Mass., population, 2. 

Object, amount spent per pupil for 
each, of school expenditure, 
Table XIII, 22; fifth defect, no 
common classification of objects 
of expenditure, 55; cost per pupil 
for personal service, supplies, 
and various services, 53. 

Officials, fidelity of, first purpose of 
school accounting, 6. 

Operation, explanation of term, 48; 
amounts spent for, in six Cities, 
Table XIX, 51; expenditure per 
pupil for, in six cities, Table XX, 
51; distributing expense for, 139. 

Orange, N. J., population, 2. 

Orders, Cf. Purchase order. 

Outlay, Cf. Capital outlay. 

P, cost per pupil in City, 32. 

Passaic, N. J., population, 2. 

Payrolls, in use, 68; Poughkeepsie, 
69; voucher recommended, 115; 
recommended for elementary 
schools, 115; for high schools, 
117; for supervisors and special 
teachers, 117; for sundry persons, 
119. 

Personal service, cost per pupil for, 
supplies, and various services, 
53; expenditure per pupil for, in 
eight cities, 54. 



Populations, cities visited and their, 2. 

Port Chester, N. Y., population, 2. 

Poughkeepsie, N. Y., population, 2; 
copy of pay-roll, 69; financial 
statement, 96. 

Property ledger sheet, recommended, 
125; monthly property statement 
recommended, 135. 

Purchase orders, in use, 64; summary 
of data contained on, 65; Lynn 
67; Newton, 68; recommended, 
110; voucher recommended, 114. 

Purpose, of the investigation, deter- 
mination of standard unit costs 
for education, Ch. I, 1 ; of school 
accounting, Ch. II, 4; three, of 
school accounting, 6; of the 
investigation, explanation of, 10; 
information to be recorded for, 
of accounting, 57; of accounting 
system recommended, Ch. XIII, 
98. 

R, cost per pupil in City, 32; expendi- 
ture for each kind of school in 
City, 39. 

Receipt, and expenditure accounting 
only, none for revenue and 
expense, first defect, 34. 

Recommended, accounting system, 
98. 

Register, of accounts payable, New- 
ton, 78; controlling record of 
accounts payable, Lynn, 79. 

Repairs, Cf. Maintenance. 

Requisitions, in use, 57; Niagara 
Falls, 62; Lynn, 62; Maiden, 63; 
for repairs, Everett, 64; recom- 
mended, 101; recommended for 
text-books and supplies, 102; 
recommended for work, 106. 

Revenue and expense, receipt and 
expenditure accounting only, 
none for, first defect, 34. 

Revere, Mass., population, 2. 

S, cost per pupil in City, 32. 

Schenectady, N. Y., population, 2; 
stock room record card, 83. 

School accounting, Cf. Accounting. 

School costs, Cf. Costs. 

Service, cost per pupil for each char- 
acter of, Ch. VIII, 47; explana- 
tion of character of, 47; no 
accounting for expenditures by 
character of, fourth defect, 52. 

School ledger sheet, recommended, 
123. 

Somerville, Mass., population, 2. 

Stamford, Conn., population, 2. 



Index 



151 



Standard, Cf. Unit costs. 

Standardization, in education, 4. 

Statement, Cf. Financial statements. 

Stock, book, Lynn, 82; room record 
card, Schenectady, 83. 

Summary, of data contained on requi- 
sitions, 58; on purchase orders, 
65; on pay-rolls, 70; on vouchers, 
75. 

Sundry persons, pay-roll and time 
r sheet for, 119. 

Supervision, explanation of term, 47. 

Supervisors and special teachers, 
pay-roll and time sheet for, 
recommended, 117. Cf. Char- 
acter of service. Cf. Supervision. 

Supplies, cost per pupil for personal 
service, and, and various serv- 
ices, 53; requisition for text- 
books and, recommended, 102; 
statement of, and text-books in 
use, recommended, 136. 

Supply, ledgers in use, 81; and text- 
book ledger recommended, 127; 
and text-book tag recommended, 
129. 

T,| financial statement of City, 14; 
expenditures per pupil on all 
schools in City, 32; expenditures 
for each kind of school in City, 
41. 

Tag, supply and text-book recom- 
mended, 129. 

Teachers, Cf. Character of service. 
Cf. Instruction. 

Text-books, Cf. Book. 

Time sheet, pay-roll and, for elemen- 
tary schools, recommended, 115; 
for high schools, 117; supervis- 
ors' and special teachers, 117; 
sundry persons; 119. 

Time used, basis for expense distribu- 
tion, 142. 



U, cost per pupil in City, 32. 

Unit, reason for use of average daily 
attendance, 21; of volume, time 
used, area, as bases for distribut- 
ing expense, 142. 

Unit costs, determination of standard, 
for education, purpose of investi- 
gation, Ch. I, 1; standard, their 
importance in education, 5; 
determination of, to increase 
efficiency, third purpose of school 
accounting, 8; standard for pub- 
lic education, definition of terms, 
10; items for which, were sought, 
11; statement of, recommended, 
143. 

Utica, N. Y., population, 2. 

V, financial statement of City, 14; 
expenditures per pupil on all 
schools in City, 32. 

Various services, cost per pupil for 
personal service, supplies, and, 
53. 

Volume, basis for expense distribu- 
tion, 142. 

Vouchers, in use, 73; Yonkers, 74; 
summary of data contained on, 
75; purchase order, recommended, 
114; pay-roll, recommended, 115. 

W, financial statement of City, 18; 
expenditures per pupil on all 
schools in City, 32; expenditures 
for each kind of school in City, 
42. 

Work requisition, recommended, 106. 

X, financial statement of, 7. 

Yonkers, N. Y., population, 2; vou- 
cher in use in, 74. 



VITA 

J. Howard Hutchinson, born at Hamilton, N. Y., February 
7, 1883. 

Graduate, Colgate Academy, 1901; Colgate University, A.B., 
1905 ; Columbia University, A.M., 1909. 

Principal of schools in New York State, 1905-08 ; 1909-12. 

Graduate student in educational administration, Teachers Col- 
lege, 1908-12. 

Member of Training School for Public Service, Bureau of 
Municipal Research, — investigation of scientific management as 
applicable to municipal operations, surveys of schools and of 
other departments of city government, and investigation of vari- 
ous municipal government problems, 1912. 



1J*? ARY 0F CONGRESS 



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